Pension schemes newsletter 74
16 December 2015
HMRC has published their latest pension schemes newsletter containing updates and guidance.
Pension schemes newsletter 74 includes information on:
- Autumn Statement 2015
- Relief at source – annual returns of individual information for 2014 to 2015
- Lifetime allowance reduction
- Double Taxation/Certificate of Residence requests
- Pension flexibility
- Form APSS146 and reclaiming tax deducted from investment income
- Publication of the Pensions Tax Manual on GOV.UK
- Annual allowance reporting regulations
Previous editions of HMRC’s pension schemes newsletters are available on GOV.UK