Guidance
Pensions schemes newsletter 176 — December 2025
Newsletter 176, published by HMRC in December 2025 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 176 has articles on:
- transfers to qualifying recognised overseas pension scheme (QROPS)
- protections and enhancements — members protections and enhancements
- public service pensions remedy — offsetting unauthorised payments
- mandatory tax adviser registration
- relief at source (RAS) — residency status reports
- pension scheme return — submission deadline reminder
- event reporting
Updates to this page
Published 18 December 2025