Guidance

Pension schemes newsletter 132 — August 2021

Newsletter 132 published by HMRC in August 2021 to update stakeholders on the latest news for pension schemes.

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Details

This newsletter is published by HMRC’s Pension Schemes services to update stakeholders on the latest news for pension schemes. Pension schemes newsletter 132 has articles on:

Relief at source:

  • annual return of information — interim repayments
  • APSS106 annual claims for tax year 2020 to 2021
  • reporting excess relief

Annual allowance:

  • pensions savings statements for tax year 2020 to 2021

Pension scheme migration:

  • viewing pension schemes
  • schemes without Pension Scheme Tax References (PSTRs)
  • wound up pension schemes
  • multiple IDs
Published 27 August 2021