Pension schemes newsletter 96
08 March 2018
Further to the publication of pension schemes relief at source for Scottish Income Tax newsletter in February, HMRC’s latest newsletter provides information on other pensions tax implications of the Scottish Budget 2017 for the tax year 2018 to 2019.
These include fixed rate charges, marginal rate charges, pension flexibility payments and PAYE and lump-sum death benefits.
Pension schemes newsletter 96 also includes updates on:
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Relief at source - annual return of individual information for 2017 to 2018 onwards
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Look up residency status for relief at source
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Relief at source – excess relief
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New pensions online service
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Reporting of non-taxable death benefits