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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