Relief at source Pension Schemes Newsletter

14 September 2018

HMRC’s latest newsletter includes a reminder that pension scheme administrators must successfully submit their annual return of information by 30 September 2018 to ensure that HMRC can use the information about members to provide notification of residency status reports in January 2019.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes.

The Relief at Source Pension Schemes Newsletter for September 2018 (103) includes on:

  • Annual return of information

  • Notification of residency status report for 2019 to 2020

  • Members without a valid National Insurance (NI) number

  • Amendments to the APSS105 and APSS106 relief

Previous editions of Pension Scheme Newsletters are available on GOV.UK.

The Pension Schemes Newsletter for August 2018 (102) included information on:

  • The manage and register pension schemes service
  • Relief at source
  • Master Trusts
  • Reporting of non-taxable death benefits
  • Applications to register a pension scheme