Dealing with HMRC – policy paper

The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014

This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.

Detail

This measure explains the amendments to the existing legislation in order to meet the government’s objective for a system of pensions tax relief that is fair, affordable and sustainable.