Guidance

Pension schemes newsletter 164 — October 2024

Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Published: 31 October 2024

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Newsletter 164 — October 2024

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

• extending inheritance tax to pension death benefits
• qualifying recognised overseas pension schemes (QROPSs): removal of an exclusion for overseas transfer charge
• requirements for European Economic Area (EEA) overseas pension schemes
• UK resident pension scheme administrators
• speculation about budget changes

Published 31 October 2024