Pension schemes newsletter 88 - June 2017
04 July 2017
HMRC’s pension schemes newsletter 88 contains updates and guidance on pension schemes.
The newsletter includes important information about relief at source for Scottish Income Tax:
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Residency tax status look up service for pension scheme administrators
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Amendments to APSS105 and APSS106
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Secure Data Exchange Service (SDES) enrolment
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Rate applying for the whole year
The newsletter also has information on:
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Contacting Pension Schemes Services
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Annual return of individual information
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Pension scheme transfers
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APSS262 reporting transfers to qualifying recognised overseas pension schemes
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Lifetime allowance