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