HMRC pension newsletters

HMRC issue a variety of pension related newsletters. These cover almost anything to do with pensions and contain valuable information. A brief summary and links to the newsletters issued so far are below:

Newsletter 113 - August 2019

This 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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

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

This 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 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 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 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 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 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 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 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

Newsletter 94 – December 2017

This includes information on the following:

  • Relief at source for Scottish Income Tax
  • Annual allowance
  • Reporting multiple small pots payments through Real Time Information (RTI)
  • Simplifying pension language
  • New pensions online service - updating your scheme administrator details

Newsletter 93 – November 2017

This includes information on the following:

  • Autumn Budget 2017Reporting of non-taxable death benefits
  • Relief at source for Scottish Income Tax
  • New Pensions Online Service
  • Pension payments to trustees in bankruptcy or third parties
  • Lifetime allowance service
  • Annual allowance

Newsletter 92 – October 2017

This includes information on the following:

  • Pension flexibility statistics
  • Registration statistics
  • Relief at source for Scottish Income Tax
  • Drawdown pension tables
  • New pensions online service
  • Paying tax to HMRC
  • Lifetime allowance service

Newsletter 91 – September 2017

This includes information on the following:

  • Relief at source for Scottish Income Tax
  • New pensions online service
  • Lifetime allowance scheme administrator look-up service
  • Reporting the overseas transfers charge on the Accounting for Tax Return (AFT)
  • Annual allowance
  • Pensions tax registration

Newsletter 90 – August 2017

This includes information on the following:

  • Annual allowance
  • Relief at source for Scottish Income Tax
  • Qualifying recognised overseas pension schemes
  • Event report – save and submit
  • Lifetime allowance look up service for PSAs
  • New pensions online service
  • Appendix 1 - SDES enrolment information and contact details for the support team
  • Appendix 2 - SDES onboarding guidance for PSAs

Newsletter 89 – July 2017

This includes information on the following:

  • Pension flexibility statistics
  • Relief at source for Scottish Income Tax
  • Annual return of individual information
  • Qualifying recognised overseas pension schemes (QROPS) transfer statistics
  • Lifetime allowance look up service for pension scheme administrators
  • Reporting of non-taxable death benefits
  • New Pensions Online service
  • Appendix 1 - SDES enrolment information and contact details for the support team 

Newsletter 88 - June 2017

This includes information on the following:

  • Contacting Pension Schemes Services
  • Relief at source for Scottish Income Tax
  • Annual return of individual information
  • Pension scheme transfers
  • APSS262 reporting transfers to qualifying recognised overseas pension schemes
  • Lifetime allowance
  • Appendix 1 - SDES enrolment information and contact details for the support team
  • Appendix 2 - HMRC Secure Data Exchange Services technical specification

Newsletter 87 – May 2017

This includes information on the following:

  • Pension advice allowance
  • Relief at source
  • Scottish rate of Income Tax
  • The pension scheme return and the SA970 tax return for trustees of registered pension schemes
  • Changes to the scheduled publication of the Recognised Overseas Pension schemes (ROPS) notification list

Pension schemes Scottish rate of Income Tax newsletter – May 2017

This includes information on the following:

  • Introduction
  • Using the Secure Data Exchange Service
  • Advisory reports
  • Notification of individual scheme members’ residency tax status - January 2018
  • Residency tax status look up service
  • Further help and information
  • Appendix A - Guidance on Migrating from SET to SDES
  • Disclaimer and Further Questions

Newsletter 86 - April 2017

This includes information on the following:

  • In specie contributions to registered pension schemes
  • Registration statistics
  • Relief at source
  • Lump sum death benefits – information requirements
  • Pension flexibility statistics
  • Lifetime allowance
  • Contacting Pension Schemes Services
  • Qualifying recognised overseas pension schemes (QROPS)
  • Scottish rate of Income Tax
  • Annual allowance scheme pays

 Newsletter 85 - March 2017

This includes information on the following:

  • Spring Budget 2017
  • Qualifying recognised overseas pension schemes (QROPS)
  • Pension flexibility - reporting of non-taxable death benefits through Real Time Information (RTI)
  • Relief at Source
  • Scottish rate of Income Tax
  • Lifetime Allowance
  • Pension scheme registrations
  • Appendix 1 - Overseas transfer charge, pension scheme members
  • Appendix 2 - Overseas transfer charge, overseas scheme managers

Newsletter 84 - February 2017

This includes information on the following:

  • Pension flexibility statistics
  • Lump sum death benefits - information requirements
  • Annual allowance calculator update
  • Qualifying recognised overseas pension schemes (QROPS) online
  • Drawdown pension tables
  • Relief at source
  • Lifetime allowance

Newsletter 83 - December 2016

This includes information on the following:

  • Autumn Statement 2016
  • Lifetime allowance
  • Unauthorised borrowing
  • Serious ill-health lump sums - reporting through Real Time Information (RTI)
  • Relief at source - annual returns of individual information for 2015 to 2016
  • Overseas pension schemes
  • Scottish rate of Income Tax (SRIT) and relief at source

Newsletter 82 - November 2016

This includes information on the following:

  • Bridging pensions
  • Registration statistics
  • Sale of lifetime annuities
  • Pension flexibility statistics
  • Relief at source
  • Overseas pension schemes - GOV.UK content
  • Lifetime allowance
  • Annual allowance

Newsletter 81 - September 2016

This includes information on the following:

  • Tax treatment of serious ill health lump sums
  • Event Report
  • Relief at source annual returns of individual information for 2015 to 2016
  • Secondary annuities
  • Lifetime allowance
  • Annual allowance calculator
  • Pension flexibility and pension scams

Newsletter 80 - July 2016

This includes information on the following:

  • Pension flexibility statistics
  • Lifetime allowance
  • Relief at source - annual returns of individual information for 2015 to 2016

Newsletter 79 - June 2016

This includes information on the following:

  • Pension flexibility
  • Annual allowance
  • Change of scheme details
  • Lifetime allowance
  • Pension Schemes Services contact phone number
  • Pension scheme transfers
  • Finance Bill 2016 – Royal Assent expected later than usual
  • Relief at source – information notices

Newsletter 78 - May 2016

This includes information on the following:

  • Pension flexibility statistics
  • Secondary annuities - tax framework
  • Double taxation – certificate of residence requests
  • Tapered annual allowance
  • 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
  • Appendix 1 - FP2016 interim application process
  • Appendix 2 – IP2016 interim application process

Newsletter 77 - March 2016

This includes information on the following:

  • Budget 2016
  • Lifetime allowance reduction
  • Pension flexibility
  • Secondary annuities market
  • Annual allowance
  • Relief at source - APSS105 and APSS106 forms
  • Appendix 1 – Fixed Protection 2016 (FP2016) information for scheme members
  • Appendix 2 – Individual Protection 2016 (IP2016) information for scheme members
  • Appendix 3 - FP2016 interim application process
  • Appendix 4 – IP2016 interim application process
  • Appendix 5 - Tapered annual allowance and alignment of pension input periods: member messages

Newsletter 76 - February 2016

This includes information on the following:

  • Relief at Source - annual returns of individual information
  • Lifetime allowance reduction
  • Pension flexibility – reclaiming over paid tax on death benefits 
  • Appendix 1 – FP2016 interim process application
  • Appendix 2 – IP2016 interim process application

Newsletter 75 - January 2016

This includes information on the following:

  • Inheritance tax treatment of pension scheme drawdown funds on death
  • Pension flexibility
  • Scottish rate of Income Tax
  • Relief at source – annual returns of individual information
  • Lifetime allowance reduction
  • Annual allowance

Newsletter 74 - December 2015

This includes information on the following:

  • Autumn Statement 2015
  • Relief at source – annual returns of individual information for 2014 to 2015
  • Lifetime allowance reduction
  • Double Taxation/Certificate of Residence requests
  • Pension flexibility
  • Form APSS146 and reclaiming tax deducted from investment income
  • Publication of the Pensions Tax Manual on GOV.UK
  • Annual allowance reporting regulations 

Newsletter 73 - October 2015

This includes information on the following:

  • Scottish rate of Income Tax (SRIT)
  • Annual allowance
  • Registration statistics
  • Pension Flexibility
  • Lifetime allowance reduction – protecting pension savings

Newsletter 72 - September 2015

This includes information on the following:

  • Relief at source - annual returns of individual information for 2014 to 2015
  • Relief at source - Scottish Rate of Income Tax
  • Reminders for pension scheme returns, penalty reminders and payment reminders
  • 2014 to 2015 annual allowance messages
  • Lifetime allowance reduction and transitional protection
  • Removal of form APSS161
  • Finalised regulations
  • Qualifying Recognised Overseas Pension Schemes
  • Pension flexibility

Newsletter 71 - August 2015

This includes information on the following:

  • Qualifying recognised overseas pension schemes (QROPS) stakeholder forum
  • ROPS notification list
  • Annual allowance
  • Relief at source - annual returns of individual information for tax year 2014 to 2015
  • Pension flexibility statistics
  • Lifetime allowance
  • Pension scheme registration certificates
  • Pension liberation message

Newsletter 70 - July 2015

This includes information on the following:

  • Summer Budget 2015
  • Changes to contracting out records
  • Certificates of residence
  • Pension flexibility - forms for claiming repayment of tax
  • Contacting Pension Schemes Services (PSS)
  • Routine changes to Pension Schemes Online

Newsletter 69 - June 2015

This includes information on the following:

  • Relief at source - annual returns of individual information for 2014 to 2015
  • Registration figures 2014 to 2015
  • Pension flexibility
  • Certificate of residence
  • Recognised Overseas Pension Schemes
  • Pension Schemes Online - guidance

Newsletter 68 - April 2015

This includes information on the following:

  • Tax vouchers submitted with R63N claims
  • Guidance update
  • Pension liberation
  • Relief at source
  • Certificates of residence
  • Pension flexibility – tax on payments to scheme members
  • Pension flexibility – scheme administrators

Newsletter 67 - February 2015

This includes information on the following:

  • Pension flexibility
  • Payments
  • PAYE and reporting
  • Issuing a P45
  • Tax-free payments
  • Pension flexibility guidance
  • Draft Finance Bill legislation

Newsletter 66 - December 2014

This includes information on the following:

  • Taxation of Pensions Bill
  • Pension statements and the annual allowance
  • Pensions Flexibility
  • Relief at source: RPSCOM100(Z) and annual returns of individual information
  • The draft Annual Allowance Order
  • Delay to the QROPS re-notification process

 Newsletter 65 - September 2014

This includes information on the following:

  • October submission of RPSCOM100(Z)
  • Transition of Pension Scheme Services (PSS) web content to GOV.UK
  • Fit and proper person rules for pension scheme administrators
  • Individual Protection 2014 (IP2014)
  • Pension Statements and the annual allowance
  • PSS helpline automated service

Newsletter 64 - August 2014

This includes information on the following:

  • Pensions Flexibility
  • Individual Protection 2014 (IP2014)
  • Certificates of residence for registered pension schemes
  • Pension Scams
  • HMRC Scheme Reconciliation Service
  • Annual tax summaries
  • Annual Allowance Charge (Amendment) Order

Newsletter 63 - July 2014

This includes information on the following:

  • Pension Schemes Services (PSS) forms converting to iForms
  • Individual Protection 2014 (IP2014)
  • An update on Fixed Protection 2014 (FP2014)
  • QROPS - form APSS262
  • Registration figures
  • Relief at source
  • Contact us

Newsletter 62 - May 2014

This includes information on the following:

  • Fixed Protection 2014 applications
  • Arrears of annuities
  • Pension Scheme Registration
  • Registered Pension Schemes Manual updates
  • Pension scheme transfers
  • New email address for queries

Newsletter 61 - March 2014

This includes information on the following:

Finance Bill 2014

  • Increased pension flexibility
  • Individual protection 2014
  • Pension liberation

Later Finance Bill

  • Further flexibility
  • Dependants' scheme pensions
  • Tax relief on contributions after age 75
  • Contact details

Newsletter 60 - February 2014

This includes information on the following:

  • New Business Head for Pension Schemes Services
  • changes to HMRC's 'contact us' internet page
  • Fixed Protection 2014 and Individual Protection 2014
  • pension liberation and registration and transfers processes
  • Scottish rate of Income Tax
  • QROPS scheme manager ID

Newsletter 59 - October 2013

This includes information on the following:

  • fixed protection 2014 - Do it online
  • annual allowance - self assessment returns and annual allowance checking tool
  • new QROPS forms

Newsletter 58 - August 2013

This includes information on the following:

  • fixed protection 2014 - Do it online
  • fixed protection 2012 - applications by relieved members of relieved non-UK pension schemes
  • individual Protection 2014
  • legislation (relating to Finance Act 2013)

Newsletter 57 - May 2013

This includes information on the following:

  • changes to the Annual Allowance and Lifetime Allowance
  • pension Liberation
  • trivial Commutation and similar payments
  • improvements to Pensions Guidance
  • Pension Scheme Registration

Newsletter 56 - January 2013

This includes information on the following:

  • higher Rate Relief - personal pensions
  • Autumn Statement and Draft Finance Bill 2013
  • completing Event Reports (A reminder)

    Newsletter 55 - October 2012

    This includes information on the following:

    • changes to Pensions Schemes website:
      • a) forms
      • b) QROPS list
      • c) what hasn't changed
    • relief at Source (RAS) project update
    • pensions early access / liberation

    Newsletter 54 - June 2012

    This includes information on the following:

    • fixed protection
    • automatic enrolment into a workplace pension scheme
    • contracting-out forms - APSS155, APSS155A, APSS155B and APSS101
    • Scottish income tax update
    • Registered Pension Schemes Manual (RPSM)
    • QROPS Frequently Asked Questions (FAQs)
    • note to Independent Financial Advisers

    Newsletter 53 - April 2012

    This includes information on the following:

    • a number of Budget announcements
    • fixed protection elections - deadline 5 April 2012
    • annual allowance guidance
    • primary protection - statements of LTA used
    • maximum income from a flexible or variable annuity
    • short service refund lump sums and contracting out abolition

    Newsletter 52 - March 2012

    This includes information on the following:

    • early release pension offers,
    • protecting your pension savings - fixed protection election reminders
    • fixed protection - benefit accrual - the relevant percentage
    • lifetime Allowance Charge - BCE 3 and 'excepted circumstances' - Pension Increase Exchange (PIE) exercises
    • appealing against a penalty for late/non submission - Registered Pension Scheme Return
    • appealing against a penalty for late/non submission - SA970
    • RAS project update
    • introducing our new Customer Liaison Managers (CLMs)
    • automatic enrolment into pensions 2012

    Newsletter 51 - December 2011

    This includes information on the following:

    • filing notice for the Registered Pension Scheme Return, Event Report and Tax Returns for trustees of registered pension schemes
    • contracting out
    • non-registered schemes and Part 7A ITEPA 2003
    • employer asset-backed pension contributions
    • small pension pots
    • overseas Pension Schemes - Transfers to QROPS
    • drawdown pension tables
    • amendments to the Registered Pension Schemes Manual (RPSM)

    Newsletter 50 - November 2011

    This newsletter is a Fixed Protection Special Edition and includes information on:

    • application for fixed protection
    • when a member with fixed protection takes their benefits
    • benefit accrual and other money purchase arrangements
    • benefit accrual (for fixed protection) and relevant benefit accrual (for enhanced protection) in relation to defined benefits arrangements
    • benefit accrual is an ongoing test
    • benefit accrual and an "earnings cap"
    • the benefit accrual test for defined benefits is a test on prospective rights
    • the "relevant percentage"
    • the "relevant percentage" and scheme rule changes
    • the "relevant percentage" and late retirement factors
    • the benefit accrual test for defined benefits in a tax year during which the member takes their benefits
    • when not all benefits are taken from an arrangement
    • enhancements on taking benefits
    • death benefits including death in service benefits
    • new arrangements
    • penalties for failure to notify loss of fixed protection
    • what happens once fixed protection has been lost?

    Newsletter 49 - September 2011

    This includes information on the following:

    • changes to the Pension Schemes website
    • the Registered Pension Schemes Manual (RPSM) update
    • trivial commutation
    • drawdown pension tables - under 23's
    • flexible drawdown - scheme administrator responsibilities
    • an update on the Pension Schemes Anti Fraud Unit

    Newsletter 48 - August 2011

    This includes information on the following:

    • Finance Act 2011 and supporting regulations
    • guidance and enquires
    • application for protection of your lifetime allowance - fixed protection
    • reporting requirements for flexible drawdown payments
    • the pension benefit reforms and changes to accounting for tax

    Newsletter 47 - June 2011

    This includes information on the following:

    • relief at source (RAS)
    • draft regulations
    • fixed protection
    • the meaning of expected pension
    • pension input periods (PIPs)
    • employer asset-backed pension contributions
    • the Equitable Life Payments Scheme (ELPS)

    Newsletter 46 - April 2011

    This includes information on the following:

    • nomination of pension input periods (PIPs)
    • payment of the annual allowance (AA) charge from pension benefits
    • disguised remuneration
    • employer asset-backed pension contributions

    Newsletter 45 - February 2011

    This includes information on the following:

    • The Registered Pension Schemes Regulations
    • The Scotland Bill
    • normal minimum pension age
    • changes to pension schemes online

    Newsletter 44 - December 2010

    This includes information on the following:

    • Pension Scheme Inspections
    • draft Finance Bill 2011
    • pension transfers for people aged 50 to 55
    • early access to pension savings

    Newsletter 43 - December 2010

    This includes details on changes to Pension Schemes Online.

    Newsletter 42 - November 2010

    This includes information on the following:

    • the new Pension Industry Stakeholder forum
    • Code of Practice 10 - reversion to normal time limits for enquires
    • restriction of pensions tax relief
    • secondary legislation including The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations and The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order

    Newsletter 41 - July 2010

    This provides information on the following:

    • the relief at source regulations are being reviewed and as part of the review, HMRC HQ are looking for volunteers to help with the process
    • some frequently asked questions

    Newsletter 40 - March 2010

    This provides information on the following:

    • a new process from 6 April 2010 to make it easier for you to obtain a deduction against the scheme sanction charge
    • the process for raising the scheme sanction charge for the tax years 2006-07 to 2009-10 inclusive
    • a selection of frequently asked questions.

    Newsletter 39 - January 2010

    This includes information on the following:

    • security & first charges (for loans made by member directed pension schemes)
    • compliance issues
    • default scheme administrator (where no scheme administrator can be identified/traced
    • registered pension scheme repayments - changes to the processes
    • details of the consultation re implementing pensions tax relief restrictions from 6 April 2011
    • confirmation of the changes to the anti-forestalling rules
    • changes to tax rates.

    Newsletter 38 - December 2009

    This provides detail on how the change in normal minimum pension age from 50 to 55 on 6 April 2010 will affect pension schemes. In particular, it covers:

    • pensions
    • pension commencement lump sum
    • what is the pension payment date?
    • those who are aged 50 on 2 April 2010 to 5 April 2010 inclusive.

    Newsletter 37 - May 2009

    This includes information on the following:

    • links to Budget 09 publications
    • changes to the rules on new borrowing by pension schemes
    • clarification of the rules surrounding charging orders on property used as security for loans by a pension scheme
    • clarification of the rules surrounding re-negotiating leases
    • an update of HMRC's position on employer contributions that include asset transfer
    • explanation of the protection of low pension ages where crystallised benefits are transferred.

    Newsletter 36 - January 2009

    This is a special edition of the newsletter focusing on the transfers of UK tax-relieved funds to Australian qualifying recognised overseas pension schemes (QROPS). This includes information on the following:

    • unauthorised payments charges
    • self assessment by individuals
    • reporting by QROPS
    • further guidance.

    Newsletter 35 - November 2008

    This includes information on the following:

    • pension schemes online
    • filing deadlines
    • registered Pension Scheme Return reminders
    • tax return for the trustees of registered pension schemes
    • the Pensions Regulator Scheme Return
    • annual and lifetime allowances.

    Newsletter 34 - July 2008

    The includes information on the following:

    • code of practice 10
    • scheme sanction change/unauthorised payment
    • registering a new death in service/group life assurance scheme.

    Newsletter 33 - May 2008

    The includes information on the following:

    • registered Pension Schemes and the Disclosure Regime
    • regulation making powers in Finance Bill 2008
    • pension Scheme Return Notices
    • online system error messages
    • new Helpline number.

    Newsletter 32 - December 2007

    The includes information on the following:

    • interim arrangements for changes announced in the pre-budget report 2007
    • Regulations update
    • correction to Newsletter 31
    • e-filing for registered pension schemes - a reminder
    • registered pension scheme return reminders
    • ensuring that Event Reports are submitted
    • SA970 Pension Scheme SA report
    • the Pensions Regulator Scheme Return
    • surplus avoidance device
    • registered pension scheme manual updates.

    Newsletter 31 - November 2007

    The includes information on the following:

    • pre-Budget Report
    • review of the operation of the open market option
    • correction to Newsletter 29 - alternatively secured pensions and untraceable members
    • registering schemes
    • reportable events
    • tax return for the Trustees of registered pension schemes
    • event report - question 15 (lump sums over 25%).

    Newsletter 30 - October 2007

    This includes information on the following:

    • e-Mandation
    • prescribed format for e-filing
    • filing information online
    • forms that will become obsolete and must be filed online from 16 October
    • service availability and IT issues with Pension Schemes Online
    • forthcoming filing deadlines
    • customers who have difficulty accessing or using a computer
    • notifying HMRC of scheme wind-up before 6 April 2006
    • notifying HMRC of a scheme wind-up where there is no longer a Scheme Administrator
    • prevention of duplicate scheme records.

    Newsletter 29 - August 2007

    This includes information on the following:

    • a summary of the Finance Act 2007 which received Royal Assent on the 19 July 2007
    • assignment of Annuities
    • overpayments made in error
    • codes of Practice 10: the application of the last four Finance Acts rule to enquiries about pension legislation in Finance Act 2004
    • mandatory electronic filing of information with HMRC.

    Newsletter 28 - July 2007

    This includes information on the following:

    • Australian pension schemes and tax changes from 1 July 2007 - transfers from registered pension schemes
    • qualifying recognised overseas pension schemes list
    • annual allowance test when a transfer is made from a registered pension scheme to a qualifying recognised overseas pension scheme
    • guidance on reporting cash and non-cash benefits provided after retirement
    • bridging pensions - transitional provisions
    • responsibility for making a registered pension scheme return
    • changes to contracting-out guidance and procedures
    • Government Actuary's Department (GAD) tables
    • e-mandation and e-filing
    • how to find out if a notice to file a registered pension scheme return or audited accounts has been issued
    • retention period for online forms partially completed and saved
    • pension scheme self assessment tax return.

    Newsletter 27 - April 2007

    This special edition Newsletter explains the new processes that came into force on 6 April 2007 for pension schemes on mandatory electronic filing. This includes information on the following:

    • mandatory electronic filing of pension scheme information with HMRC
    • how do Scheme Administrators and Practitioners provide information electronically?
    • new forms and processes available
    • frequently asked questions relating to new requirements introduced on 6 April 2007
    • guidance for Scheme Administrators.

    Newsletter 26 - March 2007

    This includes information on the following:

    • Budget 2007
    • regulations update
    • FSA regulation of SIPPS
    • new establishment rules for personal pensions
    • employers' contributions to registered pension schemes
    • scheme administrator helpsheet
    • forms update
    • pension schemes online upgrade and the final date for submission of old style scheme registrations
    • filing dates for SA970 (Pension Scheme SA Return)
    • pensions industry working group minutes.

    Newsletter 25 - February 2007

    This includes information on the following:

    • lifetime allowance test under BCE3 on scheme pensions which started before 6 April 2006
    • notional earnings cap 2007-08 (£112,800)
    • pension Scheme Self Assessment Tax Return 2006/2007
    • withdrawal of Statement of Practice 13/91
    • payment errors and mistakes guidance.

    Newsletter 24 - January 2007

    This includes information on the following:

    • employers: the tax and National Insurance treatment of employer cash inducement payments to pension scheme members
    • relief on contributions to a US pension scheme under the UK/USA double taxation treaty - procedural guidance note
    • new processes for April 2007
      • register a new pension scheme
      • event report
      • notices for pension scheme returns
      • notices for audited accounts
    • recent changes to the Registered Pension Schemes Manual.

    Newsletter 23 - January 2007

    This includes information on the following:

    • the announcements made in the Pre-Budget Report 2006 including:
      • alternatively secured pension
      • pension term assurance
      • change in the rules on residential property
    • qualifying recognised overseas pension schemes
    • deferred annuity contracts
    • tracing a scheme pension scheme tax reference
    • Registered Pension Schemes Manual.

    Newsletter 22 - November 2006

    This includes information on the following:

    • use of P60 (substitute) for lifetime allowance
    • age Discrimination - the Employment Equality (Age) Regulations 2006
    • APSS 200 Forms
    • pre A-Day forms
    • small occupational schemes.

    Newsletter 21 - October 2006

    This includes information on the following:

    • pre A-Day surpluses in annuity policies purchased from an occupational pension scheme - lump sum payments
    • pre A-Day pension - classification under new tax rules
    • what is meant by the term 'single transaction' for a block transfer
    • employer-Financed Retirement Benefit Schemes - provision of non-cash benefits after 6 April 2006
    • qualifying recognised overseas pension schemes
    • employer contributions
    • notifications for enhanced protection and enhanced lifetime allowance
    • scheme wind-ups
    • contracting-out booklets.

    Newsletter 20 - October 2006

    Newsletter 19 - September 2006

    This includes information on the following:

    • interest paid with lump sums
    • overpayments made in error
    • winding-up lump sums and employer undertakings
    • e-mandation
    • pre A-Day PS forms
    • accounting for tax reminder.

    Newsletter No. 18 - August 2006

    This includes information on the following:

    • transfer of unvested funds
    • definition of halls of residence
    • trivial commutation
    • change to the Scheme Registration Form for April 2007
    • accounting for Tax Returns
    • Registered Pension Schemes Manual.

    Newsletter 17 - July 2006

    This includes information on the following:

    • registered Pension Scheme Practitioners
    • payments to members aged under 55 when the normal minimum pension age changes in 2010
    • permitted transfers and enhanced protection
    • assignments and Section 172
    • legislation and regulations
    • pension schemes online
    • accounting for tax - a reminder
    • accounting for Tax Returns: accounting for lifetime allowance charge
    • transfers to recognised overseas pension schemes.

    Newsletter 16 - June 2006

    This includes information on the following:

    • things that the HMRC no longer need to be told about
    • who HMRC can talk to about Registered Pension Schemes
    • trivial commutation lump sums - taxation through PAYE system
    • how to tell if a scheme has been registered
    • new forms for overseas schemes
    • draft forms - event report and Pension Scheme Return
    • amend scheme details form APSS 152 - advice on completion
    • legislation
    • ASS and Joint Working Group Minutes
    • pensions simplification - pipeline lump sum death benefits
    • reporting Form 1SF - reminder
    • newsletter 15
    • Pensions Industry Working Group Minutes for 4 May meeting.

    Newsletter 15 - June 2006

    This includes information on the following:

    • pension schemes online
    • accounting for tax return.

    Newsletter 14 - May 2006

    This includes information on the following:

    • pre A-Day 'surpluses' in annuity policies purchased from an occupational pension scheme
    • guaranteeing a scheme pension post A-Day
    • annual allowance - transfers in defined benefits arrangements
    • enhanced protection - transfers from defined benefits or cash balance arrangements to other money purchase arrangements
    • the valuation of London quoted shares for pension purposes
    • authorised and unauthorised Practitioners
    • submission of Pre-Registration and PS 252 forms
    • adding a cessation of a Scheme Administrator
    • amending scheme details (APSS 152)
    • accounting for tax (AFT) Return
    • Registered Pension Schemes Manual.

    And in an addendum

    • lump sums paid in connection with scheme pensions from money purchase arrangements.

    Newsletter 13 - April 2006

    This includes information on the following:

    • impact of A-Day
    • pension schemes online
    • completion of Protection of Existing Rights form APSS200
    • Non-standard relevant valuation factors
    • Government Actuary's Department (GAD) - unsecured pension enquiries
    • regulations revoked by Finance Act 2004
    • Pensions Industry Working Group results from 3rd Survey
    • changes to application process - Newsletter No.3.

    Newsletter 12 - April 2006

    This includes information on the following:

    • pension schemes online goes live!
    • acknowledgement of online scheme registration
    • mandatory online filing.

    Newsletter 11 - March 2006

    This includes information on the following:

    • earnings cap
    • protection certificate reference numbers
    • decimal points and protection
    • update 157 - a reminder
    • changes to the internet
    • 1 (SF), 2 (SF) and 3 (SF)
    • serious ill-health and DWP requirements
    • overseas transfers and QROPS.

    Newsletter 10 - February 2006

    This includes information on the following:

    • ten things to be aware of
    • how to claim relief at source after A-Day
    • interest on short service refunds
    • block transfers
    • overseas transfers.

    Newsletter 9 - January 2006

    This includes information on the following:

    • countdown to A-Day
    • pre A-Day application for approval
    • cessation of scheme administrator
    • trivial commutation
      • schemes and other payers affected by the changes
      • types of trivial commutation payments
      • how PAYE will apply from 6 April 2006
      • end of current reporting requirements for personal pension schemes
      • in year tax repayment claim procedure
      • extract from 'Employers further guide to PAYE and NICs'
      • tax advice for recipients of trivial commutation payments.

    Newsletter 8 - December 2005

    This includes information on the following:

    • technical points
      • life Assurance and enhanced protection
      • lifetime allowance enhancement and protection
    • pensions schemes online update
      • what will be available online from April 2006
      • pension scheme tax reference number
    • latest news
      • policy
      • Pensions Industry Working Group
      • relief at source
      • update 158 - pre A-Day avoidance
      • EFURBS
      • frequently asked questions
      • factsheets.

    Newsletter 7 - November 2005

    This includes information on the following:

    • extra statutory concession A10
    • Pensions Industry Working Group survey and results
    • how HMRC will communicate via pension schemes online
    • latest news

    Newsletter 6 - November 2005

    This includes information on the following:

    • pension schemes online - timing and content of releases
    • postponement of mandatory online filing
    • questions and answers.

    Newsletter 5 - October 2005

    This includes information on the following:

    • where to find simplification information
    • latest news
      • Registered Pension Schemes Manual
      • policy
      • GAD Consultation Tables
      • Pensions Industry Working Group minutes
      • pensions Update 156
      • draft forms
      • preparing for A-Day workshop material
    • technical.

    Newsletter 4 - September 2005

    This includes information on the following:

    • retirement annuity contracts
    • latest news
    • technical points
      • enhanced protection and contributions for life cover
      • relief for employer contributions.

    Newsletter 3 - August 2005

    This includes information on the following:

    Newsletter 2 - July 2005

    This includes information on the following:

    • role of the Pensions Industry Working Group (PIWG)
    • industry workshops
    • single point of access for registration of pension schemes
    • hot topics
      • registrations
      • update of data cleanse
    • latest news

    Newsletter 1 - June 2005

    This includes information on the following:

    • about pensions simplification
      • what is Pensions Tax Simplification?
      • when does it start?
      • key features of the new system
      • key benefits
      • who will benefit?
    • hot topics
      • IT and data cleanse
      • role of the administrator
    • timeline to A-Day.

Any research and analysis has been provided by us for our own purposes and the results of it are being made available only incidentally. 

This website is intended for financial advisers only and shouldn't be relied upon by any other person. If you are not an adviser please visit royallondon.com.

The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.