Pension schemes newsletter 106 – January 2019

Released 30 January 2019

HMRC have published Pension schemes newsletter 106 (January 2019) containing updates and guidance on pension schemes.

This edition includes:

pension flexibility statistics;

lifetime allowance for 2019-20;

reporting non-taxable death benefits;

changes to HMRC email addresses;

Guaranteed Minimum Pension (GMP);

relief at source – January 2019 notification of residency status reports;

relief at source – annual return of information declaration;

change of name for the Manage and Register Pension Schemes service; and

Master Trusts.

View the newsletter at Pension schemes newsletter 106 – January 2019.

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