Guidance
Pension schemes newsletter 131 – July 2021
Newsletter 131 published by HMRC in July 2021 to update stakeholders on the latest news for pension schemes.
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This newsletter is published by HMRC’s Pension Schemes services to update stakeholders on the latest news for pension schemes. Pension schemes newsletter 131 has articles on:
- relief at source – annual return of information for the tax year 2020 to 2021
- relief at source and National Insurance applications
- Managing pension schemes service:
- Retirement annuity contracts and deferred annuity contracts
- amending an Accounting for Tax return
- Managing pension schemes service – user research
- annual allowance - pension savings statements for tax year 2020 to 2021
- annual allowance - declaring the annual allowance charge on the Self Assessment tax return
- non-taxable payments following a member’s death and Real Time Information (RTI) reporting
- pension flexibility statistics
- qualifying recognised overseas pension schemes transfer statistics