Guidance

Pension schemes newsletter 138 ― April 2022

Newsletter 138, published by HMRC in April 2022 to update stakeholders on the latest news for pension schemes.

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Details

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes.

Pension schemes newsletter 138 has articles on:

  • relief at source
  • the annual allowance calculator
  • Scheme Pays reporting
  • non-taxable payments following a member’s death and Real Time Information (RTI) reporting ― charity lump sum death benefits
  • pension scheme migration
  • accounting for tax returns
  • registration statistics
  • pension flexibility statistics
Published 29 April 2022