Pension schemes newsletter 106 – January 2019

30 January 2019

HMRC’s latest pension schemes newsletter includes an update on incorrect guidance which was provided about reporting non-taxable death benefits.

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

Pension schemes newsletter 106 includes articles on:

  • Pension flexibility statistics

  • Lifetime allowance for 2019 to 2020

  • Reporting non-taxable death benefits

  • Changes to HMRC email addresses

  • Guaranteed Minimum Pension (GMP)

  • Relief at source – January 2019 notification of residency status reports

  • Relief at source – annual return of information declaration

  • Change of name for the Manage and Register Pension Schemes service

  • Master Trusts