HMRC’s relief at source pension schemes newsletter contains updates and guidance on pension schemes.
The update includes information on the annual return of information. For 2017 to 2018, annual returns must be submitted by 30 September 2018 to make sure HMRC can use the information about your members to provide you with your notification of residency status reports in January 2019.
The document also contains details on the Notification of residency status report for 2019 to 2020; members without a valid National Insurance number; and amendments to the APSS105 and APSS106.
