Guidance
Pension schemes newsletter 186 — October 2026
Newsletter 186, published by HMRC in October 2026 to update stakeholders on the latest news for pension schemes.
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This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes.
Pension schemes newsletter 186 has articles on:
- Budget and Finance Bill 2026
- Surplus Extraction Tax Regime
- access to pensions for the terminally ill
- lifetime allowance abolition — tax on excess pension lump sum death benefits
- tax treatment of pension death benefits under the two-year rule
- Guided Retirement and Retirement Collective Money Purchase pension schemes
- Inheritance Tax on Pensions — minor technical amendments to the extension of IHT to pensions from April 2027
- Inheritance Tax on Pensions — Technical Note 2
- the delay of the digitalisation of relief at source (DigiRAS) Strategic Payments Service until 2027
- a new online tool to help customers claim pension tax refunds
- contacting HMRC about pensions tax and pension scheme matters
- pension flexibility statistics
- registration statistics