Pension schemes newsletter 97

30 March 2018

The newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news, updates and guidance for pension schemes.

The following topics are covered in the Pension schemes newsletter 97:

  • Relief at source for Scottish Income Tax
  • Relief at source – excess relief
  • Form APSS262 – reporting overseas transfers
  • New pensions online service newsletter
  • Finance Act 2018
  • Annual allowance
  • Outstanding accounting for tax (AFT) charges