Guidance

Pension schemes newsletter 155 ― January 2024

Newsletter 155, published by HMRC in January 2024 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 155 has articles on:

  • lifetime allowance (LTA) abolition ― legislative changes
  • relief at source
  • pension flexibility statistics
  • retained firefighters
  • Government Gateway ― enrolment recovery
  • Managing pension schemes service

Updates to this page

Published 25 January 2024
Last updated 7 February 2024 + show all updates
  1. Question 8 within the lifetime allowance (LTA) frequently asked questions has been updated to correct a factual error and reflect that we will not be legislating to amend (and limit) which pension schemes individuals can apply to for a transitional tax-free amount certificate. We expect applications to be made to the scheme from which the first lump sum is paid after 6 April 2024, but it will remain the case that they can apply to any scheme of which they are a member.

  2. First published.

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