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HMRC pension newsletters

04 March 2025

5 min read

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 168 — March 2025

This edition includes information on the following:

Managing scheme return
- Migrating to ensure you have enough time
- Create, compile and save PSRs for the tax year 2024 to 2025 onwards
  - Manual and bulk reporting for a standard (non-SIPP) PSR
  - Bulk reporting for a SIPP PSR
  - Submitting your PSR
  - Amending a submitted PSR
  - Amend a submitted SIPP return
  - Viewing and searching a submitted PSR
- Filing or amending PSRs for the tax year 2023 to 2024 or earlier
Drawdown pension tables
Qualifying recognised overseas pension schemes (QROPS)
Lifetime allowance protections and enhancements
- Fixed protection 2016 and individual protection 2016
- International enhancements
- Pension credit enhancements
- Authenticated look up service to confirm protections and enhancements ― how you can help us

Newsletter 167 — March 2025

This edition includes information on the following:

Managing pension schemes service
- Pension scheme return
- Migrating your pension schemes
- Incorrect re-registrations
- Financial information
Qualifying recognised overseas pension schemes
- Transfers to qualifying recognised overseas pension schemes
- Aligning the treatment of transfers to overseas pension schemes and recognised overseas pension schemes established in the European Economic Area
Lifetime allowance abolition — lump sum reporting
- Reporting a pension commencement excess lump sum and stand-alone lump sum
Relief at source
- Making permanent change to relief at source processes
- Update on digitisation of relief at source

Newsletter 166 — January 2025

This edition includes information on the following:

Inheritance tax on pensions consultation
Tax codes for pensions: Helping customers get on the right pension pay faster
Pension scheme return
Relief at source
- Notification of residency status report for 2025 to 2026
- If you do not receive a notification of residency status report
Lifetime allowance protections and enhancements
- Fixed protection 2016 and individual protection 2016
- International enhancements
- Pension credit enhancements
- Enhanced protection look-up service
Low earners anomaly — payment update
Public service pensions remedy: Submitting a Self Assessment return for the 2023 to 2024 tax year
Pension flexibility statistics

Newsletter 165 — December 2024

This edition includes information on the following:

Managing pension schemes service
- pension scheme return
- migrate your pension schemes now
- incorrect re-registrations
- event Report
pension payments to trustees in bankruptcy
tax treatment of tax-free lump sums paid back into a registered pension scheme
lifetime allowance abolition
- transitional tax-free amount certificates
- age 75 disregard (Regulation 17(7))
- reporting requirements
relief at source — residency status reports
- notification of residency status report for 2023 to 2024
- receiving your notification of residency status report
- if you do not receive a notification of residency status report

Newsletter 164 — October 2024

This edition includes information on the following:

Extending inheritance tax to pension death benefits
Qualifying recognised overseas pension schemes: removal of an exclusion for overseas transfer charge
Requirements for EEA overseas pension schemes
UK resident pension scheme administrators
Speculation about budget changes

Newsletter 163 — October 2024

This edition includes information on the following:

Lifetime allowance abolition
Pension flexibility statistics
Registration statistics
Managing pension schemes service
Authorised surplus payment charge

Newsletter 162 — September 2024

This edition includes information on the following:

Lifetime allowance abolition
Lump sum reporting workshop
Authenticated look up service to confirm protections and enhancements ― how you can help us
Relief at source — annual return of information for 2023 to 2024
Managing pension schemes service
- 2 steps to migrating your scheme — enrol and migrate
- System downtime

Newsletter 161 — August 2024

This edition includes information on the following:

Lifetime allowance abolition
Relief at source — annual return of information for 2023 to 2024
Pension flexibility data
Qualifying recognised overseas pension schemes transfer data
Managing pension schemes service
- Migrating your pension schemes
- Migrating your retirement annuity contracts and deferred annuity contracts

Newsletter 160 — May 2024

This edition includes information on the following:

Lifetime allowance abolition
- Transitional tax-free amount certificates
- Payroll reporting for tax year 2024 to 2025
  - Serious ill health lump sum
  - Stand alone lump sums
  - Lump sum death benefits paid to or in respect of members under 75
  - Lump sum reporting workshop
Relief at source
- Annual return of information for 2023 to 2024
Managing pension schemes service
- Pension scheme return
- 2 steps to migrating your schemes ― enrol and migrate
- Authenticated look up service to confirm protections and enhancements ― how you can help us
Contacting HMRC Pension Schemes Services
- If you still have questions on pensions tax rules
- What we cannot do
- How you should contact us

Newsletter 159 — April 2024

This edition includes information on the following:

Lifetime allowance abolition
- Entitlement to benefits pre and post 6 April 2024
- Pension commencement excess lump sum
- Scheme-specific lump sum protection
- Statutory override
- Lump sum death benefits and transitional calculations
- Frequently asked questions and further communications
- Lifetime allowance abolition — lump sum reporting
Pension flexibility statistics
Registration statistics
Relief at source
- Annual return of information for 2023 to 2024
- National Insurance number checking service
Managing Pension Schemes service
- Event report
- Pension scheme return
- Two steps to migrating your schemes ― enrol and migrate 
Public service pensions remedy
- Calculate your public service pension adjustment service
- Public service pensions remedy — tax treatment of interest

Newsletter 158 — April 2024

This edition includes information on the following:

Abolition of the lifetime allowance — further regulations
- Transitional Arrangements — cancellation of a transitional tax-free amount certificate
- Transitional arrangements — PCLS and uncrystallised funds pension lump sum after age 75
- Transitional arrangements — transitional tax-free amount certificates and annual relevant benefit crystallisation event statements
- Transitional arrangements — applications for a transitional tax-free amount certificate
- Reporting requirements — provision of information between schemes
- Enhanced protection — transferring to a new provider
- Enhanced protection and primary protection — protected lump sum rights of more than £375,000
- Lump sum death benefits — payments from funds which crystallised prior to 6 April 2024
- Overseas transfer allowance — benefits crystallised into drawdown
- Overseas transfer allowance — pre A-day benefits
- Scheme-specific lump sum protection — calculating a member’s entitlement
- Scheme-specific lump sum protection — reduction to an individual’s lump sum allowance
- Scheme-specific lump sum protection — transferring providers
- Financial Assistance Scheme and Pension Protection Fund
Public service pensions remedy — impact of lifetime allowance abolition
Pension remedies for MPs, MSs and members of the Northern Ireland Legislative Assembly — tax treatment of annual allowance and lifetime allowance

Newsletter 157 — March 2024

This edition includes information on the following:

Statutory Instruments
- The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
- The Authorised Surplus Payments Charge (Variation of Rate) Order 2024
- The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
Applications to register new pension schemes
Managing Pension Schemes service — additional security
Relief at source
- Welsh Income Tax rates
- Annual return of information for the tax year 2023 to 2024
- APSS590 annual return of information declaration
Pension scheme return
Pension scheme migration
Transfers to Qualifying Recognised Overseas Pension Schemes – changes to forms
Event Report
Lifetime Allowance abolition ― frequently asked questions

Lifetime allowance guidance newsletter — March 2024

This edition provides further information on the following:

lifetime allowance guidance newsletter — December 2023
pension schemes newsletter 155
lifetime allowance guidance newsletter — February 2024

Newsletter 156 — February 2024

This edition includes information on the following:

lifetime allowance abolition
pension scheme return
public service pensions remedy — tax treatment of interest
- interest on compensation
- interest on authorised pensions
- interest on authorised top-up lump sums - lump sum and interest paid separately
- interest on authorised top-up lump sums - lump sum and interest payable within maximum limits
- interest on authorised top-up lump sums - lump sum and interest exceed maximum limits — scheme administration member payment
- interest on authorised top-up lump sums - lump sum and interest exceed maximum limits — unauthorised payment
- interest on unauthorised payments

Lifetime allowance guidance newsletter — February 2024

This lifetime allowance guidance newsletter includes information on the following:

answers to further frequently asked questions covering:
- lump sums and lump sum death benefits
- reporting requirements
- overseas transfer allowance
- protections and enhancement factors
- transitional arrangements
information on reporting required by paragraph 130 on the further legislative changes which will be introduced before 6 April 2024
further information on future communications

Newsletter 155 – January 2024

This edition includes information on the following:

lifetime allowance abolition - legislative changes
lifetime allowance abolition - scheme-specific lump sum protection (paragraph 87, Schedule 9, Finance Bill 2023-24)
lifetime allowance abolition - event 24 (paragraph 106, Schedule 9, Finance Bill 2023-24)
lifetime allowance abolition - calculating tax due on lump sum death benefits (paragraph 106, Schedule 9, Finance Bill 2023-24)
lifetime allowance abolition - paragraphs 133 and 134 of the Finance Bill 2023-24
lifetime allowance abolition - abolition of the LTA - frequently asked questions
lifetime allowance abolition - abolition of the LTA - communications
relief at source - notification of residency status report for 2024 to 2025
relief at source - if you do not receive a notification of residency status report
relief at source - changes to Scottish Income Tax rates from 6 April 2024
relief at source - extension to some of the temporary changes to relief at source processes
pension flexibility statistics
retained firefighters
Government gateway - enrolment recovery
managing pension schemes service - system downtime
managing pension schemes service - pension scheme return
managing pension schemes service - two steps to migrating your schemes - enrol and migrate
managing pension schemes service - join our user research panel

Lifetime allowance guidance newsletter — December 2023

This edition includes information on the following:

pension commencement lump sums
taxable lump sums and PAYE for employers payroll reporting
dependants’ or nominees’ flexi-access drawdown pension or annuity (BCE 5C and BCE 5D)
enhancement factors
lifetime allowance protections and enhancements — application deadlines
scheme administrator reporting
lump sum death benefits
lump sum death benefits from before 6 April 2024 crystallised funds
international — overseas transfer allowance
international — member payment charges
transitional arrangements
protection look-up service
further Information

Newsletter 154 – November 2023

This edition includes information on the following:

Autumn Statement 2023 - abolition of the lifetime allowance from 6 April 2024
Autumn Statement 2023 - surplus extraction arrangements for defined benefit pension schemes
Autumn Statement 2023 - update on digitisation of relief at source
annual allowance
paying pension scheme charges
scheme administrator identifications that are no longer in use
relief at source residency status reports - notification of residency status report for 2024 to 2025
relief at source residency status reports - receiving your notification of residency status report
relief at source residency status reports - if you do not receive a notification of residency status report

Newsletter 153 – October 2023

This edition includes information on the following:

pension flexibility statistics
registration statistics
managing pension scheme service - event report
managing pension scheme service - two steps to migrating your schemes - enrol and migrate
managing pension scheme service - pension scheme return
managing pension scheme service - types of pension scheme return

Managing pension schemes service newsletter – September 2023

This edition includes information on the following:

event reporting launch on the Managing pension schemes service
filing Accounting for Tax (AFT) returns
pension scheme return
two steps to migrating your pension schemes - enrol and migrate

Newsletter on the public service pensions remedy - August 2023

This edition includes information on the following:

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No.2) Regulations 2023
reporting of annual allowance (AA) tax charge for 2022 to 2023
scheme pays extended to fully retired members
scheme administrator applications for repayment of overpaid tax
lifetime allowance (LTA) excess lump sum that is no longer a lifetime allowance excess lump sum due to the remedy
benefits from member voluntary contributions (MVCs) in payment before the remedy comes into force
changes consequential to Finance (No2) Act 2023

Newsletter 152 – July 2023

This edition includes information on the following:

legislation day (L-day) 2023
legislation day (L-day) 2023 - relief at source
legislation day (L-day) 2023 - abolition of the lifetime allowance (LTA)
relief at source - annual return of information for the tax year 2022 to 2023
pension flexibility statistics
qualifying recognised overseas pension schemes transfer statistics
purpose of a registered pension scheme

Newsletter 151 – June 2023

This edition includes information on the following:

annual allowance calculator
abolition of the lifetime allowance - payment of stand-alone lump sums - lump sum taxation
abolition of the lifetime allowance - payment of stand-alone lump sums - lump sum reporting
managing pension schemes service - pension scheme migration
managing pension schemes service - event report
managing pension schemes service - filing accounting for tax returns
managing pension schemes service - pension scheme return

Newsletter 150 – May 2023

This edition 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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

Previous editions

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

This includes information on the following:

Introduction
The Accounting for Tax (AFT) return and Online Filing
winding-up lump sums and employer undertakings

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
- Registered Pension Schemes Manual
- policy
- pension schemes online
- data cleansing
- preparing for A-Day workshop material.

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
- Registered Pension Schemes Manual
- policy
- preparing for A-Day workshops
- pensions Industry Working Group Minutes
- draft forms
- data cleanse update
technical points
- enhanced protection and contributions for life cover
- relief for employer contributions.

Newsletter 3 - August 2005

This includes information on the following:

changes in application process
simplification and international issues
latest news Registered Pension Schemes Manual
online service
policy.

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
- Registered Pension Schemes Manual
- policy.

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.