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HMRC pension newsletters

Published  26 April 2023
   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 150 – May 2023

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

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

Newsletter 149 – April 2023

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

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

Lifetime allowance guidance newsletter — March 2023

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

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

Newsletter 148 - March 2023

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

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

Newsletter 147 - February 2023

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

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

Newsletter 146 – January 2023

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

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

Newsletter 145 – November 2022

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

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

Newsletter 144 – October 2022

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

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

Newsletter 143 – September 2022

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

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

Newsletter 142 – August 2022

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

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

Newsletter 141 – July 2022

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

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

Newsletter 140 – June 2022

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

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

Newsletter 139 – May 2022

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

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

Newsletter 138 – April 2022

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

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

Newsletter 137 – February 2022

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

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

Newsletter 136 – January 2022

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

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

Newsletter 135 – November 2021

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

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

Newsletter 134 – October 2021

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

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

Newsletter 133 – September 2021

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

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

Newsletter 132 – August 2021

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

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

Managing pension schemes service newsletter – August 2021

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

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

Newsletter 131 – July 2021

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

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

Newsletter 130 – June 2021

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

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

Newsletter 129 – April 2021

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

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

Managing Pension Schemes service newsletter – March 2021

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

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

Newsletter 128 – March 2021

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

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

Newsletter 127 – February 2021

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

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

Newsletter 126 – December 2020

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

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

Newsletter 125 – October 2020

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

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

Newsletter 124 – September 2020

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

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

Newsletter 123 – August 2020

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

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

Newsletter 122 – July 2020

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

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

Newsletter 121 – June 2020

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

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

Newsletter 120 – May 2020

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

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

Newsletter 119 – April 2020

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

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

Newsletter 118 – March 2020

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

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

Newsletter 117 – February 2020

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

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

Guaranteed minimum pension (GMP) equalisation newsletter - February 2020

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

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

Newsletter 116 – January 2020

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

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

Newsletter 115 – November 2019

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

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

Newsletter 114 – October 2019

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

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

Newsletter 113 - August 2019

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

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

Newsletter 112 – July 2019

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

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

Newsletter 111 – June 2019

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

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

Newsletter 110 – May 2019

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

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

Newsletter 109 – April 2019

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

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

Newsletter 108 – March 2019

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

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

Newsletter 107 – February 2019

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

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

Newsletter 106 – January 2019

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

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

Relief at source pension schemes newsletter – January 2019

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

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

Manage and Register Pension Schemes service newsletter – December 2018

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

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

Relief at source pension schemes newsletter - December 2018

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

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

Newsletter 105 – November 2018

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

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

Newsletter 104 – October 2018

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

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

Newsletter 103 – September 2018

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

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

Relief at source pension schemes newsletter - September 2018

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

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

Newsletter 102 – August 2018

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

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

Newsletter 101 – July 2018

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

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

Newsletter 100 – June 2018

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

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

Manage and Register Pension Schemes service newsletter - June 2018

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

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

Newsletter 99 – May 2018

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

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

Newsletter 98 – May 2018

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

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

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

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

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

Newsletter 97 – March 2018

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

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

Newsletter 96 – February 2018

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

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

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

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

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

Newsletter 95 – January 2018

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

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

Previous editions

  • Newsletters from 2017-2014 can be found here (opens in a new window)
  • Newsletters from 2013-2012 can be found here (opens in a new window)
  • Newsletters from 2011 can be found here (opens in a new window)
  • Newsletters from 2010-2005 can be found here (opens in a new window)

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