Pensions: Draft Statutory Instruments
We have published for comment, two draft Statutory Instruments relating to the increase in normal minimum pension age.
Pension Scheme Returns:
Submission deadline 31 January
Information for Scheme Administrators who have not yet submitted their Pension
Scheme Return.
Qualifying Recognised Overseas Pension Schemes (QROPS)
(PDF 154K)
Pension Schemes Services (PSS) has published an update to the QROPS list.
Online Filing deadline
news for Pension Schemes
Information for Scheme Administrators who have not yet submitted their Pension
Scheme Return.
Pension Schemes Newsletter 44 (PDF 39K)
The Pension Schemes Newsletter Number 44 has been published.
Online Filing deadline
news for Pension Schemes
Information for Scheme Administrators who have not yet submitted their Pension
Scheme Return.
Pensions: Reduction of the Lifetime
Allowance
Guidance on the reduction of the Lifetime Allowance.
Pensions: Reduction
of the lifetime allowance: draft guidance
Draft guidance to accompany the draft legislation on the reduction to the
lifetime allowance that was published on 9 December 2010.
Early Access to Pension Savings
A paper to call for evidence on early access has been published.
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 150K)
Pension Schemes Services (PSS) has published an update to the QROPS list.
Pension Schemes Newsletter 43 (PDF 24K)
This newsletter details the changes to Pension Schemes Online.
Pension Schemes Services (PSS) Helpline
Christmas & New Year Opening Times (PDF 34K)
Details of the opening times for the Pension Schemes Services Helpline during
the Christmas and New Year holiday period.
Pensions: restriction of tax relief reduced annual
allowance
Further information on pension input periods and on the new carry forward
provisions.
Pension Schemes Newsletter 42 (PDF 34K)
The Pension Schemes Newsletter number 42 has been published.
Qualifying Recognised Overseas Pension Schemes (QROPS)
Pension Schemes Services (PSS) has today published an update to the QROPS
list.
Online Services - Pension Schemes Online
Scheme Administrators have been sent reminders to file their Registered Pension
Scheme Returns (PSR).
Pensions: reduction of the annual allowance
We have published guidance and draft legislation in connection with the reduced
annual allowance for pension savings.
October 2010 changes to RPSM
The Registered Pension Schemes Manual has been updated.
Qualifying Recognised Overseas Pension Schemes (QROPS)
Pension Schemes Services (PSS) has today published an update to the QROPS
list.
Changes to Pension Schemes Online (PDF 12K)
HM Revenue & Customs have published the autumn 2010 IT release for Pension
Schemes Online.
Pensions: draft Statutory Instrument - protected
lump sums
A draft treasury order for comment has been published.
Pension Schemes: end of transitional period
A reminder to registered pension schemes that the transitional period introduced
in the Modification Regulations (SI2009/3055) ends on 5 April 2011.
Pension Schemes Newsletter Number 41
The Pension Schemes Newsletter Number 41 covers the review we are doing into
the Relief at Source process.
Revised interim Pensions and Inheritance
Tax rules
HMRC has revised the guidance on Pension and Inheritance Tax rules on the
treatment of persons at age 75 to correct an error in Chapter 6 relating to
Inheritance Tax. This guidance was originally published on 1 July 2010.
Pensions: Transfers for members age 50 to
55 (PDF 21K)
Regulations to remove unauthorised payments tax charges where an individual
aged between 50 and 55 transfers their pension in payment.
New Interim Pension Tax Rules
HMRC has published guidance on interim Pension and Inheritance Tax rules announced
in the Budget on 22 June 2010 applying to members of a Registered Pension
Scheme reaching the age 75 on or after that date.
Contracted-out guidance
HM Revenue & Customs have published new Contracted-out guidance booklets
CA 14C, CA 14 D, CA 14 E, and CA 16A. The new booklets replace the existing
versions.
Registered Pension
Schemes Manual
Recent updates to the Registered Pension Schemes Manual (RPSM) have been published.
Pension Schemes Services new forms
HM Revenue & Customs have published new Pension Scheme Services forms
APSS155A and APSS155B along with notes to help complete them. The new forms
and notes replace the existing form APSS155 and notes.
Statutory Instrument: SI 922
The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order
2010.
Statutory Instrument: SI 922 (EM)
Explanatory Memorandum to The Registered Pension Schemes (Standard Lifetime
and Annual Allowances) Order 2010.
Pension Schemes Services Form APSS303 (PDF
35K)
We have today published form APSS303 designed to help customers comply with
the new requirement to report unauthorised borrowing which takes place from
6 April 2010. Use of the form is not mandatory.
Pension Schemes Form APSS146 (PDF 46K)
We have today published new form APSS146 for Registered Pension Scheme Registration
for Income Tax Repayments
Pension Schemes Form146A (PDF 70K)
We have today published Form146A - Registered Pension Scheme Repayments Third
Party Authority.
Pension Schemes Form APSS146B (PDF 47K)
Form APSS146B - Regisitered Pension Scheme Repayments Specimen Signatures.
Explanatory Memorandum to SI 650, 651 and 652
Registered Pension Schemes etc (Information) (Prescribed Descriptions of Persons)
Regulations 2010, the Registered Pension Schemes (Enhanced Lifetime Allowance)
(Amendment) Regulations 2010 and the Registered Pension Schemes and Overseas
Pension Schemes (Electronic Communication of Returns and Information) (Amendment)
Regulations 2010
Stautory Instrument: SI 652
The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication
of Returns and Information) (Amendment) Regulations 2010
Stautory Instrument: SI 651
The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations
2010
Stautory Instrument: SI 650
The Registered Pension Schemes etc (Information) (Prescribed Descriptions
of Persons) Regulations 2010
Pension Schemes Newsletter Number 40
The Pension Schemes Newsletter number 40 which covers the Scheme Sanction
Charge for Regsitered Pension Schemes has been published.
R63N Form 6 April 2010(PDF 40K)
We have today published the new R63N form which comes into effect from 6 April
2010. You will need to complete the new R63N and supporting schedule from
that date.
R63N Schedule 06 April 2010 (PDF 38K)
We have today published the new R63N supporting schedule which comes into
effect from 6 April 2010. You will need to complete the new R63N and supporting
schedule from that date.
Statutory Instrument: SI 581
The Registered Pension Schemes (Provision of Information)(Amendment) Regulations
2010.
Statutory Instrument: SI 581 (EM)
Explanatory Memorandum to the Registered Pension Schemes (Provision of Information)(Amendment)
Regulations 2010.
Statutory Instrument: SI 529
The Pension Schemes (Transfers, Reorganisations and Winding Up)(Transitional
Provisions)(Amendment) Order 2010.
Statutory Instrument: SI 529 (EM)
Explanatory Memorandum to the Pension Schemes (Transfers, Reorganisations
and Winding Up)(Transitional Provisions)(Amendment) Order 2010.
Pensions - guidance published on SI 2010/429
HM Revenue & Customs has today published guidance on the operation of
Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
- Statutory Instument 429/2010.
Spring Release Note (PDF 13K)
We have published information on the improvements being made to Pension Schemes
Online from 6 April 2010. If you use this service please take some time to
familiarise yourself with these changes.
Pensions: Special Annual Allowance Charge
(Protected Pension Input Amounts) Order 2010
We have today published an overview note providing further information about
this order.
Pension Schemes online filing deadline
Information on the number of customers who filed their Registered Pension
Scheme Returns on time has been published.
The minutes of the Customer Forum meeting are
now available (PDF 50K)
The minutes of the Customer Forum meeting.
Pension Schemes Form - APSS107
Relief at Source claim form APSS107 has been revised and published on the
Pension Schemes website.
Pension Schemes Form - APSS106
Relief at Source claim form APSS106 has been revised and published on the
Pension Schemes website.
Pension Schemes Form - APSS105
Relief at Source claim form APSS105 has been revised and published on the
Pension Schemes website.
Pension Schemes: Notional Earnings Cap 2010-11
Details of the Pension Schemes Notional Earnings Cap for 2010-11 and other
relevant information.
Registered Pension
Schemes Manual - Update 14 January 2010
Recent updates to the Registered Pension Schemes Manual (RPSM) have been published.
Pension Schemes Online Registration update
Reminder for Scheme Administrators who have not yet registered on Pension
Schemes Online.
Normal Minimum Pension Age to Rise to 55 from April
2010 (PDF 33K)
From 6 April 2010, people will normally only be allowed to start receiving
their pension payments from an occupational or a personal pension scheme when
they are 55 or older.
Pension Schemes Newsletter 39
We have today published Pension Schemes Newsletter number 39 which include
information on the Pre-Budget Report 2009.
Pensions Scheme Return Filing Guidance
Jan 2010
The helptext on the pension scheme return is being updated, but this is unlikely
to be available before the end of January 2010.
