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.