Guidance

Pension schemes newsletter 106 – January 2019

Newsletter 106 published by HMRC in January 2019 containing updates and guidance on pension schemes.

Documents

Appendix 1: Pension scheme administrator declaration - annual return of information

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Details

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes and has articles on:

  • pension flexibility statistics
  • lifetime allowance for 2019 to 2020
  • 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
  • Master Trusts

Updates to this page

Published 30 January 2019

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