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How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
Find out what you need to do to prepare for the new 2024 to 2025 pension scheme return.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.
A step by step guide to using the online service for pension scheme administrators and practitioners.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Find out about the UK tax relief you can get on contributions to overseas pension schemes and how to claim it.
What you must do to be a qualifying recognised overseas pension scheme (QROPS) and what you must report.
Find the residency status of your members to give them the right tax relief using relief at source.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
How to pay charges on payments from registered pension schemes and how long it takes for your payment to reach HMRC.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
Newsletter 157, published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
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