HMRC pension newsletters

Newsletter 150 – May 2023

This edition (opens in a new window) includes information on the following:

• relief at source - annual return of information for the tax year 2022 to 2023
• managing pension scheme service - pension scheme migration
• managing pension scheme service - pension scheme return

Newsletter 149 – April 2023

This edition (opens in a new window) includes information on the following:

• Spring Budget 2023 - lifetime allowance
• annual allowance calculator
• relief at source - annual return of information for the tax year 2022 to 2023
• relief at source - APSS107 Registered pension schemes annual statistical return
• registration statistics
• pension flexibility statistics
• managing pension scheme service - pension scheme return
• managing pension scheme service - accounting for tax returns
• managing pension scheme service - event reporting

Lifetime allowance guidance newsletter — March 2023

This edition (opens in a new window) includes information on the following:

• Overview
• Pension commencement lump sum and lifetime allowance protections
• Taxable lump sums and PAYE for employer’s payroll reporting
• Public Service Pensions Remedy (McCloud)
• Further guidance
• Lifetime allowance working group

Newsletter 148 - March 2023

This edition (opens in a new window) includes information on the following:

• Spring Budget 2023 - lifetime allowance
• Spring Budget 2023 - pension commencement lump sum
• Spring Budget 2023 - annual allowance
• Spring Budget 2023 - Public Service Pension Schemes
• Spring Budget 2023 - Public Service Pension Remedy (McCloud)
• Spring Budget 2023 - pensions relief relating to net pay arrangements
• Spring Budget 2023 - pensions tax administration - digitalising relief at source
• Spring Budget 2023 - write downs for annuity products and insurers liabilities
• Spring Budget 2023 - collective money purchase pension schemes - winding up
• relief at source - Scottish Income Tax rates
• relief at source - Welsh Income Tax rates
• relief at source - annual return of information for the tax year 2022 to 2023
• relief at source - APSS590 annual return of information declaration
• accounting for tax returns - system down time
• event reporting - scheme wind up or scheme becomes or stops being a Master Trust
• event reporting - submitting historic event reports
• event reporting - create, compile and view event report
• event reporting - bulk reporting for event report

Newsletter 147 - February 2023

This edition (opens in a new window) includes information on the following:

• relief at source - look up service
• public service pension remedy - regulations
• accounting for tax returns - change to accounting for tax
• accounting for tax returns - system down time

Newsletter 146 – January 2023

This edition (opens in a new window) includes information on the following:

• relief at source - notification of residency status report for 2023 to 2024
• relief at source - if you did not receive a notification of residency status report
• pension flexibility statistics
• managing pension schemes service - event reporting
• managing pension schemes service - pension scheme return
• managing pension schemes service - pension scheme migration
• managing pension schemes service - how you can help us
• accounting for tax returns - filing accounting for tax returns
• accounting for tax returns - changes to accounting for tax
• pension scheme transfers

Newsletter 145 – November 2022

This edition (opens in a new window) includes information on the following:

• public service pensions remedy letter
• managing pension schemes service - enrolling on the managing pension schemes service
• managing pension schemes service - viewing your list of pension schemes
• managing pension schemes service - managing user accesses
• managing pension schemes service - viewing interest charges
• accounting for tax returns
• annual allowance - members declaring their annual allowance on their self-assessment tax return

Newsletter 144 – October 2022

This edition (opens in a new window) includes information on the following:

• requesting a refund from Pension Schemes Services
• pension flexibility statistics
• registration statistics
• pension scheme migration - enrolling on the Managing Pension Schemes service
• pension scheme migration - viewing your list of pension schemes
• accounting for tax returns
• managing Pension Schemes service - how you can help us
• digitisation of relief at source - digital interim claims - update
• digitisation of relief at source - update on delivery

Newsletter 143 – September 2022

This edition (opens in a new window) includes information on the following:

• Government’s Growth Plan 2022
• relief at source – annual return of information and notification of residency status reports
• relief at source – reporting excess relief
• relief at source – emailing APSS105 interim claim forms
• paying charges
• event reporting

Newsletter 142 – August 2022

This edition (opens in a new window) includes information on the following:

• relief at source - annual return of information - interim payments
• relief at source - APPS106 annual claims for tax year 2021 to 2022
• relief at source – emailing APSS105 interim claim forms
• normal minimum pension age
• accounting for tax returns
• new scams strategy from The Pensions Regulator

Newsletter 141 – July 2022

This edition (opens in a new window) includes information on the following:

• legislation day 2022
• relief at source ― annual return of information for the tax year 2021 to 2022
• managing pension schemes service
• accounting for tax returns
• pension flexibility statistics
• qualifying recognised overseas pension schemes transfer statistics

Newsletter 140 – June 2022

This edition (opens in a new window) includes information on the following:

• pension scheme arrears and interest (covering equalisation for GMP)
• managing pension schemes service - client reference
• managing pension schemes service - migrating your pension schemes
• managing pension schemes service - migrating your retirement annuity contracts and deferred annuity contracts
• managing pension schemes service - event reporting
• accounting for tax returns
• The Pension Regulator's blog on pension scams
• scheme pays reporting clarification

Newsletter 139 – May 2022

This edition (opens in a new window) includes information on the following:

• relief at source - Annual return of information for 2021 to 2022
• digitisation of relief at source
• managing pension schemes service - migrating your pension schemes
• managing pension schemes service - migrating your retirement annuity contracts and deferred annuity contracts
• managing pension schemes service - how you can help us
• accounting for tax returns

Newsletter 138 – April 2022

This edition (opens in a new window) includes information on the following:

• relief at source
• annual allowance calculator
• scheme pays reporting
• non-taxable payments following a member’s death and real time information reporting — charity lump sum death
• benefits
• pension scheme migration
• accounting for tax returns
• registration statistics
• pension flexibility statistics

Newsletter 137 – February 2022

This edition (opens in a new window) includes information on the following:

• public service scheme members with fixed or enhanced protection
• loss of lifetime allowance protection
• relief at source - notification of residency status report for 2022 to 2023
• relief at source - if you do not receive a notification of residency status report
• digitisation of relief at source
• scheme pays reporting
• managing pension schemes service - pension scheme migration
• managing pension schemes service - filing accounting for tax returns
• managing pension schemes service - bulk reporting for accounting for tax returns
• managing pension schemes service - filing accounting for tax returns using third party software
• managing pension schemes service - pension scheme practitioners
• managing pension schemes service - payments relating accounting for tax returns
• managing pension schemes service - schemes without a pension scheme tax reference (PSTR)

Newsletter 136 – January 2022

This edition (opens in a new window) includes information on the following:

• relief at source - notification of residency status report for 2022 to 2023
• relief at source - if you do not receive a notification of residency status report
• normal minimum pension age - unqualified right
• normal minimum pension age - joining a 2028 protected scheme
• normal minimum pension age - block and individual transfers
• normal minimum pension age - transitional arrangements
• normal minimum pension age - information regulations
• extension to some of the temporary changes to relief at source processes
• maintaining qualifying recognised overseas pension schemes (QROPS) status
• pension flexibility statistics
• managing pension schemes service - pension scheme migration
• managing pension schemes service - bulk reporting for accounting for tax (AFT) returns
• managing pension schemes service - financial information
• managing pension schemes service - viewing your list of pension schemes to migrate
• managing pension schemes service - preparing to migrate pension schemes
• managing pension schemes service - filing accounting for tax (AFT) returns
• managing pension schemes service - filing accounting for tax (AFT) returns using third party software
• managing pension schemes service - pension scheme practitioners
• managing pension schemes service - how can you help us
• scheme pays reporting

Newsletter 135 – November 2021

This edition (opens in a new window) includes information on the following:

• relief at source ― notification of residency status report for 2022 to 2023
• relief at source ― receiving your notification of residency status report
• relief at source ― if you do not receive a notification of residency status report
• pension scheme migration ― viewing your list of pension schemes
• pension scheme migration ― scheme administrator IDs that are no longer in use
• accessing your business tax account
• annual allowance charge ― members declaring their annual allowance charge on their Self Assessment tax return
• accounting for tax return

Newsletter 134 – October 2021

This edition (opens in a new window) includes information on the following:

• Autumn Budget 2021
• extension to some of the temporary changes to pension processes as a result of coronavirus (COVID-19)
• relief at source declaration
• pension scheme migration
• accessing your business tax account
• pension flexibility statistics
• registration statistics

Newsletter 133 – September 2021

This edition (opens in a new window) includes information on the following:

• Relief at source - Annual return of information and notification of residency status reports
• Pension scheme migration
• Reporting multiple small pot payments using Real Time Information
• Update to the HMRC Pensions Tax Manual

Newsletter 132 – August 2021

This edition (opens in a new window) includes information on the following:

• Relief at source - Annual return of information - interim repayments
• Relief at source - APSS106 annual claims for tax year 2020 to 2021
• Relief at source - Reporting excess relief
• Annual allowance - Pension savings statements for tax year 2020 to 2021
• Pension scheme migration - Viewing pension schemes
• Pension scheme migration - Schemes without Pension Scheme Tax References
• Pension scheme migration - Wound up pension schemes
• Pension scheme migration - Multiple IDs

Managing pension schemes service newsletter – August 2021

This edition (opens in a new window) includes information on the following:

• Declaring as pension scheme administrator for a retirement annuity contract and deferred annuity contract
• Submitting an Event Report
• Migration
• Accounting for Tax (AFT) return
• How you can help us
• Signing into online services
• Updating your details

Newsletter 131 – July 2021

This edition (opens in a new window) includes information on the following:

• Relief at source - annual return of information for the 2020/2021 tax year
• Relief at source and National Insurance applications
• Managing Pension Schemes Service
• Retirement annuity contracts and deferred annuity contracts
• Amending an Accounting for Tax return
• User research - Managing Pension Scheme Service
• Annual Allowance - pension savings statements for the 2020/2021 tax year
• Annual Allowance - declaring the annual allowance charge on the Self-Assessment tax return
• Non-taxable payments following a member's death and Real Time Information (RTI) reporting
• Pension flexibility statistics
• Qualifying recognised overseas pension schemes transfer statistics

Newsletter 130 – June 2021

This edition (opens in a new window) includes information on the following:

• Extension to some of the temporary changes to pension processes
• Managing the Pension Schemes service
• Signing in to online services
• Self-invested personal pensions (SIPP) and small self-administered scheme (SSAS) pensions – connected tenants

Newsletter 129 – April 2021

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Registration statistics
• Relief at source
• Pension scheme returns
• Winding up pension schemes
• Enrolling on the Managing Pension Schemes service
• Signing in to online services
• Annual allowance calculator
• Non-taxable payments following a member's death and Real Time information (RTI) reporting

Managing Pension Schemes service newsletter – March 2021

This edition (opens in a new window) includes information on the following:

• Pension Scheme practitioners
• Existing practitioner authorisations
• Accessing a locked Accounting for Tax return
• Migration
• Updating your address
• How you can help us
• Signing in to online services
• Pension scheme accounting

Newsletter 128 – March 2021

This edition (opens in a new window) includes information on the following:

• Spring Budget 2021
• Extension to the temporary changes to pension processes as a result of coronavirus
• Managing Pension Schemes – practitioners
• Relief at source
• Increasing the normal minimum pension age – consultation on implementation
• Public service pension schemes – changes to the transitional arrangements to the 2015 schemes

Newsletter 127 – February 2021

This edition (opens in a new window) includes information on the following:

• Managing pension schemes – practitioners
• Relief at source
• Gibraltar qualifying recognised overseas pension schemes (QROPS)
• Pension flexibility statistics

Newsletter 126 – December 2020

This edition (opens in a new window) includes information on the following:

• managing pension schemes - multiple scheme administrator IDs and user research
• relief at source - notification of residency status report for 2021 to 2022
• relief as source - receiving your notification of residency status report
• relief at source - if you do not receive a notification of residency status report
• relief at source - update to APSS106 updates
• pension scheme returns for 2019 to 2020
• signing into online services
• in-specie contributions
• annual allowance charge - members declaring their annual allowance charge on their self-assessment tax return

Newsletter 125 – October 2020

This edition (opens in a new window) includes information on the following:

• Temporary changes to pension processes as a result of coronavirus (COVID-19)
• Managing Pension Schemes service
• Relief at source declaration – APSS590
• Pension flexibility statistics
• Signing in to online services
• Registration statistics

Newsletter 124 – September 2020

This edition (opens in a new window) includes information on the following:

• Re-employment in response to the coronavirus outbreak
• Relief at source and suspension of the process for applying for a National Insurance
• Annual return of information – notification of residency status reports
• Call for evidence: Pensions Tax Relief Administration
• Managing Pension Schemes service

Newsletter 123 – August 2020

This edition (opens in a new window) includes information on the following:

• Relief at source – annual returns of information for 2019 to 2020
• Annual return of information – interim repayments
• Annual return of information – residency status reports
• Relief at source – APSS106 annual claims for 2019 to 2020
• Migration of pension schemes to the Managing pension schemes service
• Multiple scheme administrator IDs
• Pension Scheme Accounting
• Annual allowance – pensions savings statements for 2019 to 2020

Newsletter 122 – July 2020

This edition (opens in a new window) includes information on the following:

• Relief at source
• Collective money purchase benefits (CMPs)
• Managing Pension Schemes service – accounting for tax return
• Guaranteed Minimum Pension (GMP) Equalisation newsletter – July 2020
• Pension flexibility statistics
• Annual allowance
• Qualifying Recognised Overseas Pension Schemes (QROPS) transfer statistics

Newsletter 121 – June 2020

This edition (opens in a new window) includes information on the following:

• Temporary changes to pension processes as a result of coronavirus (COVID-19)
• Managing pension schemes service
• Real time information - cessation of earlier year updates and use of full payment submissions

Newsletter 120 – May 2020

This edition (opens in a new window) includes information on the following:

• Temporary changes to pension processes as a result of coronavirus (COVID-19)
• Relief at source
• Submitting the APSS107 – Registered pension schemes annual statistical return without a signature
• Contacting HMRC’s Pension Schemes Services

Newsletter 119 – April 2020

This edition (opens in a new window) includes information on the following:

• Temporary changes to pension processes as a result of coronavirus (COVID-19)
• Re-employment in response to the coronavirus (COVID-19) outbreak
• Pension scheme returns for 2019 to 2020
• Benefits crystallisation event 1 and valuing sums and assets held within a registered pension scheme
• Other pension scheme valuations
• Pension flexibility statistics
• Registration statistics
• Annual allowance calculator
• Managing pension schemes service – timeline update
• Unauthorised payments – operating the mandating procedure
• Gibraltar and the overseas transfer charge

Newsletter 118 – March 2020

This edition (opens in a new window) includes information on the following:

• Spring Budget 2020
• Temporary changes to pension processes as a result of coronavirus (COVID-19)
• Annual allowance calculator
• Relief at source
• The Managing Pension Schemes service
• GOV.UK updates
• Pension scheme administration - moving pension recipients from one payroll to another
• The Pension Schemes Online service

Newsletter 117 – February 2020

This edition (opens in a new window) includes information on the following:

• Relief at source
• guidance from The Pensions Regulator on pension scams

Guaranteed minimum pension (GMP) equalisation newsletter - February 2020

This edition (opens in a new window) includes information on the following:

• Annual allowance
• Lifetime allowance protections
• Lifetime allowance and benefit crystallisation event calculations
• Paying the lifetime allowance charge

Newsletter 116 – January 2020

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Pension schemes online service
• Managing pension schemes service
• Relief at source - notification of residency status report for 2020 to 2021
• Trust registration service
• Change to the scheduled publication of the recognised overseas pension scheme notification list

Newsletter 115 – November 2019

This edition (opens in a new window) includes information on the following:

• Lifetime allowance and the 2019 to 2020 event report
• Managing Pension Schemes service - giving access to Government Gateway administrators and assistants
• Managing Pension Schemes service – pension practitioner IDs
• Relief at Source - notification of residency status report for 2020 to 2021
• Annual allowance – members declaring their annual allowance charge on their Self Assessment tax return

Newsletter 114 – October 2019

This edition (opens in a new window) includes information on the following:

• Registration statistics
• Pension flexibility statistics
• Pension scheme administration
• Relief at source
• Guaranteed Minimum Pension Equalisation
• Annual allowance - GOV.UK guidance on ‘scheme pays’

Newsletter 113 - August 2019

This edition (opens in a new window) includes information on the following:

• Relief at source annual returns of information
• Relief at source - APSS106 annual claims
• Annual allowance – pension savings statements

Newsletter 112 – July 2019

This edition (opens in a new window) includes information on the following:

• Relief at source
• Pension flexibility statistics
• Annual allowance
• The Pensions Regulator’s consultation on the future of pension trusteeship and governance
• Qualifying Recognised Overseas Pension Schemes transfer statistics

Newsletter 111 – June 2019

This edition (opens in a new window) includes information on the following:

• Relief at source
• Master Trusts supervision
• Managing Pension Schemes service
• Guaranteed Minimum Pension equalisation - HMRC working group
• Telling HMRC about pension tax charges on the SA100 tax return
• Appendix 1 - guidance on receiving your Notification of Residency Status Report

Newsletter 110 – May 2019

This edition (opens in a new window) includes information on the following:

• Relief at source
• Consultation on the transposition of the Fifth Money Laundering Directive
• Managing Pension Schemes service – user research

Newsletter 109 – April 2019

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Registration statistics
• Managing Pension Schemes service
• Relief at source for Scottish taxpayers
• Pension scheme returns
• Overseas transfer charge - regulations
• Master Trusts authorisation of existing schemes
• Updates to the ROPS notifications list

Newsletter 108 – March 2019

This edition (opens in a new window) includes information on the following:

• Relief at source
• Guaranteed Minimum Pension (GMP)
• Master Trust update and an introduction to supervision
• Managing Pension Schemes service
• Reporting on Pension Schemes Online service
• Annual allowance calculator

Newsletter 107 – February 2019

This edition (opens in a new window) includes information on the following:

• Relief at source
• Master Trusts - The closing date for applications for authorisation is 31 March 2019
• Reporting non-taxable death benefits
• Managing Pension Schemes – registering as a scheme administrator

Newsletter 106 – January 2019

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Lifetime allowance for 2019 to 2020
• Reporting non-taxable death benefits
• Changes to HMRC email addresses
• Guaranteed Minimum Pension (GMP)
• Relief at source – January 2019 notification of residency status reports
• Relief at source – annual return of information declaration
• Change of name for the Manage and Register Pension Schemes service
• Master Trusts

Relief at source pension schemes newsletter – January 2019

This edition (opens in a new window) includes information on the following:

• Scottish Budget
• Relief at source for Welsh taxpayers
• Notification of residency status report for 2019 to 2020
• Excess relief

Manage and Register Pension Schemes service newsletter – December 2018

This edition (opens in a new window) includes information on the following:

• Additional feature from 11 December 2018
• Features added on 13 November 2018
• Features we’ll add in March 2019
• Reporting for schemes registered on the Manage and Register Pension Schemes service
• User research
• Registering as a scheme administrator for pension schemes registered before 4 June 2018
• Further help and information

Relief at source pension schemes newsletter - December 2018

This edition (opens in a new window) includes information on the following:

• Notification of residency status report for 2019 to 2020
• Annual return of information for 2018 to 2019
• Scottish Budget

Newsletter 105 – November 2018

This edition (opens in a new window) includes information on the following:

• Double Taxation – bulk requests for certificates of residence
• Relief at Source Newsletter
• Overseas transfer charge - draft regulations
• Manage and Register Pension Schemes service - newsletter
• Reporting of non-taxable death benefits
• Joint article from HMRC and The Pensions Regulator

Newsletter 104 – October 2018

This edition (opens in a new window) includes information on the following:

• Autumn Budget 2018
• Pension flexibility statistics
• Registration statistics
• Manage and Register Pension Schemes service
• Reporting of non-taxable death benefits
• Relief at source
• Non-statutory clearances
• Applications to register a pension scheme
• Transfers between registered pension schemes
• Reporting overseas transfer charges
• Master Trusts
• Operating PAYE on pension payments

Newsletter 103 – September 2018

This edition (opens in a new window) includes information on the following:

• Updating your scheme administrator details
• Operating PAYE on pension payments
• Master Trusts
• Reporting of non-taxable death benefits
• Relief at source
• Annual allowance - pension savings statements for tax year 2017 to 2018
• Trust Registration Service

Relief at source pension schemes newsletter - September 2018

This edition (opens in a new window) includes information on the following:

• Annual return of information
• Notification of residency status report for 2019 to 2020
• Members without a valid National Insurance (NI) number
• Amendments to the APSS105 and APSS106

Newsletter 102 – August 2018

This edition (opens in a new window) includes information on the following:

• the Manage and Register Pension Schemes service
• relief at source
• Master Trusts
• reporting of non-taxable death benefits
• applications to register a pension scheme

Newsletter 101 – July 2018

This edition (opens in a new window) includes information on the following:

• Master Trusts
• Registering a pension scheme - time limits
• Taxation of flexi access payments
• Annual allowance
• Relief at source
• Pension flexibility
• Qualifying recognised overseas pension schemes (QROPS) transfer statistics
• Manage and Register Pension Schemes service - completing enrolment information

Newsletter 100 – June 2018

This edition (opens in a new window) includes information on the following:

• Manage and Register Pension Schemes service
• Registering as a scheme administrator and applying to register a pension scheme
• Transfers between registered pension schemes
• Annual allowance calculator
• Relief at source
• Recognised overseas pension schemes (ROPS) notifications list
• Taxation of flexi access payments
• Reporting multiple small pots payments

Manage and Register Pension Schemes service newsletter - June 2018

This edition (opens in a new window) includes information on the following:

• Launch of the Manage and Register Pension Schemes service
• Additional features from 11 June 2018
• Existing scheme administrators
• Using the service if you’re a non-trading company or a public sector organisation
• Phase One - second release
• Work on Phase Two
• User research on the Manage and Register Pension Schemes service
• Further help and information

Newsletter 99 – May 2018

This edition (opens in a new window) includes information on the following:

• Pension Schemes Online service
• APSS262 form
• Event report – reportable events 22 and 23
• Genuine errors
• Relief at source for Scottish Income Tax
• Look up residency status for relief at source

Newsletter 98 – May 2018

This edition (opens in a new window) includes information on the following:

• Manage and Register Pension Schemes service
• Pension flexibility statistics
• Registration statistics
• Annual allowance calculator
• Lifetime allowance additional member functionality
• Relief at source for Scottish Income Tax
• Pension flexibility payments and Scottish Income Tax
• Trust Registration Service
• Reporting of non-taxable death benefits

Pension schemes Manage and Register Pension Schemes service newsletter - April 2018

This edition (opens in a new window) includes information on the following:

• Introduction
• Phase One first release
• Retirement annuity contracts (RACs) and deferred annuity contracts (DACs)
• Authorising a practitioner from 8 May 2018
• Phase One further release(s)
• Phase Two
• Next steps
• Further help and information

Newsletter 97 – March 2018

This edition (opens in a new window) includes information on the following:

• Relief at source for Scottish Income Tax
• Relief at source – excess relief
• Form APSS262 – reporting overseas transfers
• New pensions online service newsletter
• Finance Act 2018
• Annual allowance
• Outstanding accounting for tax (AFT) charges

Newsletter 96 – February 2018

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Relief at source for Scottish Income Tax
• Updates to form APSS146E
• New pensions online service
• Information powers and Schedule 36 of the Finance Act 2008
• Reporting of non-taxable death benefits
• Changes to postal address
• Feedback on pension schemes newsletters

Pension schemes relief at source for Scottish Income Tax newsletter - February 2018

This edition (opens in a new window) includes information on the following:

• Scottish Budget 2017 - pension tax relief
• Completing your annual return of individual information for 2017 to 2018
• Notification of residency status report - January 2018
• Look up residency status for relief at source
• Updates to GOV.UK guides and the RPSCOM100(Z) spreadsheet
• Relief at source regulations
• Appendix 1 - messages for your members
• Appendix 2 - messages for payroll providers
• Appendix 3 - structured data for the annual return of individual information for 2017 to 2018

Newsletter 95 – January 2018

This edition (opens in a new window) includes information on the following:

• Pension flexibility statistics
• Relief at source for Scottish Income Tax
• Updates to form APSS146E
• New pensions online service
• Information powers and Schedule 36 of the Finance Act 2008
• Reporting of non-taxable death benefits
• Changes to postal address
• Feedback on pension schemes newsletters