Pension schemes annual allowance checking tool – introduction. From 6 April the annual allowance for tax relief on pension savings in a registered. Recent updates to the Registered Pension Schemes Manual (RPSM) have been . The form APSS is still available if you need amend your notification. for Tax (AFT) Returns to HMRC has changed with effect from 6 April The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations . purposes, together with an amended version of the relevant form (APSS) and.

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Anti-forestalling Questions and Answers PDF 25K Penskonschemes additional questions and answers have been published today on the pensions anti-forestalling measure announced in the Budget on 22 April Newsletter 28 – July This includes information on the following: In particular charities, car dealers, hot food retailers and members clubs should consider their position.

Newsletter 29 – August This includes information on the following: In some cases, recent court rulings can be used and their impact backdated to make a reclaim. Pensions Scheme Return Filing Guidance Jan The helptext on the pension scheme return is being updated, but this is unlikely to be available before the end of January These cover almost anything to do with pensions and contain valuable information.

Anyone wishing to protect large pension funds from the taxman needs to act now! Newsletter 14 – May This includes information on the following: The purpose of the Pensionschmees Instrument is to remove unintended tax charges where there is a reduction to pensions paid to certain members during the winding up of a pension scheme.

TT133: Pension Pot Protection

Newsletter 10 – February This includes information on the following: Click or drag here to upload a file. Pension Scheme Tax Return SA A reminder has been issued for Trustees of Pension Schemes who need to complete a Self Assessment return in relation to taxed investment income, any taxable income or chargeable gains. This provides detail on how the change in normal minimum pension age from 50 to 55 on 6 April will affect pension schemes.


Lifetime Allowance Protection Notification We have amended our web pages as the deadline for applying for transitional protection has now passed. Website by Network Intellect. A brief summary and links to the newsletters issued so far are below:. Relief at source – annual returns of individual information for to Relief at source – Scottish Rate of Income Tax Reminders for pension scheme returns, penalty reminders and payment reminders to annual allowance messages Lifetime ul reduction and transitional protection Removal pdnsionschemes form APSS Finalised regulations Pensionscjemes Recognised Overseas Pension Schemes Pension flexibility Newsletter 71 – August This includes information on the following: This includes information on the following: Scottish Budget – pension tax relief Completing your annual return of individual information for to Notification of pensionscjemes status report – January Look up residency status for relief at source Updates to GOV.

Newsletter 9 – January This includes information on the following: Australian pension schemes and tax changes from 1 July – transfers from registered pension schemes qualifying recognised overseas pension schemes list annual allowance test when a transfer is made from a registered pension scheme to a qualifying recognised overseas pension scheme guidance on reporting cash and non-cash benefits provided after retirement bridging pensions – transitional provisions responsibility for making a registered pension scheme return changes to contracting-out guidance and procedures Government Actuary’s Department GAD tables e-mandation and e-filing how to find out if a notice to file a registered pension scheme return or audited accounts has been issued retention period for online forms gmrc completed and saved pension scheme self assessment tax return.


HMRC: form APSS | Practical Law

Newsletter 31 – November The includes information on the following: Newsletter 8 – December This includes information on the following: This cap could turn out to be very unfortunate for some. About the Accounting for Tax AFT Amended to reflect the fact that since online filing became mandatory from 16 Octoberscheme administrators no longer have the option of submitting paper copy of the AFT. We use cookies to help us improve your online experience and to deliver and monitor the effectiveness of online pensiknschemes.

Newsletter 20 – October Newsletter 19 – September This includes information on the following: Our cookie policy explains how we use cookies and how you can control them.

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Use of apsss200 site indicates you agree with our usage. Enhanced protection protects all pension rights from the lifetime allowance charge. The form APSS is still available if you need amend your notification.

Newsletter 12 – April This includes information on the following: Fixed Protection applications Arrears of annuities Pension Scheme Registration Registered Pension Schemes Manual updates Pension scheme transfers New email address for queries Newsletter 61 – March This includes information on the following: An Explanatory Memorandum has also been published.

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