Pension schemes newsletter 105 - November 2018

Released 23 November 2018

HMRC have published Pension schemes newsletter 105 (November 2018) containing updates and guidance on pension schemes.

This edition includes:

(1)Double Taxation – bulk requests for certificates of residence – can now be submitted for up to 10 schemes;

(2)Relief at Source Newsletter – further newsletter due early December 2018;

(3)Overseas transfer charge - draft regulations – published for comment;

(4)Manage and Register Pension Schemes service – newsletter – further newsletter due mid December 2018;

(5)Reporting of non-taxable death benefits:

(5.1) Non-taxable lump sum death benefits – table of field entries;

(5.2) Non-taxable death benefits that are regular payments – table of field entries;

(6)Joint article from HMRC and The Pensions Regulator:

(6.1) Pensions tax relief – issues causing double or nil relief;

View the newsletter Pension schemes newsletter 105 - November 2018.

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