Pensions Newsletter December 2024

06 December 2024

HM Revenue and Customs’ (HMRC’s) Pensions Schemes Newsletter for December 2024 is out now and brings updates on the following items:

• Managing pension schemes service
• Pension payments to trustees in bankruptcy
• Tax treatment of tax-free lump sums paid back into a registered pension scheme
• Lifetime allowance (LTA) abolition
• Relief at Source (RAS) — residency status reports

• HMRC General
• Pensions

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