25 September 2025

HM Revenue and Customs (HMRC) has published September’s edition of the pension scheme newsletter - 173.   

It brings updates on the following areas:

  1. 1.Returning tax free lump sums
  2. 2.Qualifying recognised overseas pension schemes
  3. 3.Abolition of the lifetime allowance update
  4. 4.Pension scheme return — submission deadline reminder
  5. 5.Relief at source

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