The pension schemes newsletter 104 has been published by HMRC. It contains updates and guidance on pension schemes for relevant stakeholders.
This issue includes key information for those who operate a pensioner payroll in relation to reporting non-taxable death benefits and operating Pay As You Earn (PAYE) on pension payments.
The latest edition includes articles on:
- Autumn Budget 2018
- pension flexibility statistics
- registration statistics
- Manage and Register Pension Schemes service
- reporting of non-taxable death benefits
- relief at source
- non-statutory clearances
- applications to register a pension scheme
- transfers between registered pension schemes
- reporting overseas transfer charges
- master trusts
- operating PAYE on pension payments.