Pension schemes newsletter 78

18 May 2016

The latest newsletter published by HMRC includes clarification about modified reporting requirements for the annual allowance taper.

Other topics covered in Newsletter 78 are:

  • Pension flexibility statistics
  • Secondary annuities - tax framework
  • Double taxation – certificate of residence requests
  • Registration statistics
  • Lifetime allowance
  • Contacting Pension Schemes Services
  • Payment date of uncrystallised funds pension lump sums (UFPLS)
  • Pension flexibility - reporting of non-taxable death benefits through RTI
  • Serious ill-health lump sums