19 December 2025
HM Revenue and Customs (HMRC) has published December’s edition of the pension scheme newsletter - 176. Giving a summary of all pension related announcements and updates.
Including updates on the following areas:
- Transfers to qualifying recognised overseas pension scheme (QROPS)
- Protections and enhancements — members protections and enhancements
- Public service pensions remedy — offsetting unauthorised payments
- Mandatory tax adviser registration
- Relief at source (RAS) — residency status reports
- Pension scheme return — submission deadline reminder
- Event reporting
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