Pension schemes newsletter 111 – June 2019
27 June 2019
The latest pension schemes newsletter from HMRC includes a reminder to administrators that the deadline for submitting the 2018-19 annual return of information is 5 July 2019.
If the annual return is not submitted on time it will hold up interim claims for the tax month ending 5 July 2019 and any subsequent months until the annual return of information is received.
This newsletter is published by HMRC Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension Schemes Newsletter 111 has articles on:
Relief at source
Master Trusts supervision
Managing Pension Schemes service
Guaranteed Minimum Pension (GMP) equalisation - HMRC working group
Telling HMRC about pension tax charges on the SA100 tax return
Appendix 1 - guidance on receiving your Notification of Residency Status Report