08-11-2018

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.


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