Trustee oversight of investment consultants and fiduciary managers
The consultation response is delayed and is now expected in the first half of 2022.
Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 10 additions.
NHS Pension Scheme: increased flexibility
Added the outcome document in PDF format.
- Pension schemes newsletter 127 – February 2021
HMRC service availability and issues
Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.
Make an annual claim for relief at source on pension contributions (APSS106)
The latest version of form APSS 106 - for annual claim periods 2018 to 2019 and onwards has been added.
- Pension Schemes Newsletter 126 – December 2020
Pension schemes online: user guide
Section1.4 has been added to explain what to do if your Government Gateway credentials fail because you have not used them for 3 years or more.
Guaranteed Minimum Pension checker: service availability and issues
The issue when calculating a revalued GMP for scheme members has been resolved.
- Pension schemes newsletter 125 – October 2020
Submit an Accounting for Tax (AFT) return using the Managing pensions schemes service
Where to find a charge reference on the Managing Pension Scheme service has been updated and requesting for refunds or reallocations will now use the same email address.
Pension schemes refund or reallocation request
Request for refunds or reallocations now use the same email address and a new version of the spreadsheet has been added.
Pension schemes: service availability and issues
Planned downtime from 5pm to 10pm on Friday 16 October 2020 has been added for the pension schemes service.
Pension schemes newsletter 124 – September 2020
The protected pension age easement will not be extended and will expire on 1 November 2020.
- Pension schemes newsletter 123 – August 2020
- Pension schemes newsletter 122 - July 2020
Manage a registered pension scheme
Updated to say that only first scheme administrator listed for a scheme will receive paper notifications from HMRC by post, other administrators of the scheme can get copies of HMRC notifications by contacting the Pension Schemes Services.
- Managing pension schemes service newsletter – July 2020
Send pension scheme reports
Information about how to submit an AFT return using the Managing pensions schemes service for a scheme with a PSTR beginning with ‘2’ has been added.
Information requirements for pension schemes
Link for submitting your Accounting For Tax return has been updated.
- Pension schemes: collective money purchase benefits
- Guaranteed Minimum Pension (GMP) equalisation newsletter – July 2020
- Pension schemes newsletter 121 - June 2020
Pension schemes newsletter 119 – April 2020
The protected pension age easement has been extended up to 1 November 2020.
- Countdown Bulletin 53 - May 2020
- Pension schemes newsletter 120 - May 2020
Claim a tax refund when you've taken a small pension lump sum
The print and post iForm P53Z, has been updated for the new tax year 2020 to 2021.
Claim back a flexibly accessed pension overpayment
P55 repayment claim form has been updated for the 2020 to 2021 tax year.
Pension schemes rates and allowances
Information about adjusted income threshold and Minimum reduced (or tapered) annual allowance has been added.
Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970)
The form and notes have been added for tax year 2019 to 2020.
Pension schemes: value your pension for lifetime allowance protection
The 2020 to 2021 standard lifetime allowance has been added.
Registered pension scheme relief at source spreadsheet
2020 HMRC registered pension scheme relief at source spreadsheet has been added.
Protect your pension lifetime allowance
The lifetime allowance has increased from £1,055,000 to £1,073,100 from 6 April 2020.
Sending a relief at source annual information return
We have updated file formats you can use to send your information return.
Pension savings - tax charges (Self Assessment helpsheet HS345)
Helpsheet and working sheet have been added for the tax year 2019 to 2020.
- Countdown Bulletin 52 - April 2020
- Managing pension schemes service newsletter – April 2020
- Pension schemes newsletter 118 – March 2020
Climate change: risks and opportunities
Added response from The Pensions Regulator.
- Pension schemes newsletter 117 – February 2020
Automatic enrolment earnings trigger and qualifying earnings band
Added 'Automatic enrolment: review of the earnings trigger and qualifying earnings band for 2020/21'.
Tell HMRC you’ve claimed too much relief at source for pension scheme members
Information about claiming excess relief has been updated.
Reclaim tax relief for pension scheme members with relief at source
Updated to cover the information and declarations members must give to scheme administrators before receiving relief at source.
- Guaranteed Minimum Pension (GMP) equalisation newsletter - February 2020
- Pension schemes newsletter 116 - January 2020
Claiming tax relief on your contributions to overseas pension schemes
Guidance on working out your tax charges has been updated.
- Countdown Bulletin 51 - January 2020
- Managing pension schemes service newsletter – January 2020
- Countdown Bulletin 50 - December 2019
Check a pension scheme member's residency status for relief at source
Email addresses under 'What your annual report will tell you' have been updated.