Pension schemes newsletter 88 - June 2017

04 July 2017

HMRC’s pension schemes newsletter 88 contains updates and guidance on pension schemes.

The newsletter includes important information about relief at source for Scottish Income Tax:

  • Residency tax status look up service for pension scheme administrators

  • Amendments to APSS105 and APSS106

  • Secure Data Exchange Service (SDES) enrolment

  • Rate applying for the whole year

The newsletter also has information on:

  • Contacting Pension Schemes Services

  • Annual return of individual information

  • Pension scheme transfers

  • APSS262 reporting transfers to qualifying recognised overseas pension schemes

  • Lifetime allowance