Pension schemes newsletter 105 – November 2018

26 November 2018

HMRC’s latest pension schemes newsletter includes a joint HMRC/Pensions Regulator article which covers issues around pensions tax relief and what to do if you think any pension scheme members have been given the wrong amount of tax relief.

HMRC has said that it plans to publish another newsletter on relief at source in early December 2018 to provide an update on its work in this area.

Pension schemes newsletter 105 also includes articles on:

  • Double Taxation – bulk requests for certificates of residence

  • Overseas transfer charge - draft regulations

  • Manage and Register Pension Schemes service - newsletter

  • Reporting of non-taxable death benefits