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.
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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