Guidance

Pension schemes newsletter 132 — August 2021

Newsletter 132 published by HMRC in August 2021 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Published: 27 August 2021

Documents

Pension schemes newsletter 132 — August 2021

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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 132 has articles on:

Relief at source:

• annual return of information — interim repayments
• APSS106 annual claims for tax year 2020 to 2021
• reporting excess relief

Annual allowance:

• pensions savings statements for tax year 2020 to 2021

Pension scheme migration:

• viewing pension schemes
• schemes without Pension Scheme Tax References (PSTRs)
• wound up pension schemes
• multiple IDs

Published 27 August 2021