SHPS and SHAPS accounting changes

Here you can find all forms, documents and communications related to account changes for SHPS and SHAPS.

  • Email 29.06.18: What to expect from proposed accounting changes in SHPS and SHAPS Download
  • Accounting changes FAQs Download
  • Accounting changes timeline Download

Video update - 2 October 2018

We have recently sent a video update on the proposed accounting changes to all SHPS (or SHAPS) employers. If you have not received it, please email and we will arrange for it to be sent to you.

Information and tools to help you with your scheme accounting 

FRS102 On-line Tool

An on-line tool has been created to help you complete your statutory accounts in line with the new accounting standard, FRS102, which applies for accounting periods commencing on or after 1 January 2015.

If you have already received an 'authentication code' then you can access the tool below:

Go to FRS102 On-line Tool


Financial Assessment

An on-line questionnaire to assess the financial position of participating employers with a defined benefit liability in SHAPS.

If you have already received an 'access code' then you can access the questionnaire below:

                                                  Go to Financial Assessment Tool

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