Guidance

Pension schemes newsletter 122 - July 2020

Newsletter 122 published by HMRC in July 2020, containing updates and guidance on pension schemes.

Documents

Details

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension Schemes Newsletter 122 has articles on:

  • relief at source - Call for evidence: Pensions Tax Relief Administration
  • relief at source - Reporting excess relief
  • relief at source - Annual return of information for the tax year 2019 to 2020
  • 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 - Pension savings statements for tax year 2019 to 2020
  • annual allowance - Declaring the annual allowance charge on the Self-Assessment tax return
  • qualifying Recognised Overseas Pension Schemes (QROPS) transfer statistics
Published 31 July 2020