HMRC have published information for software developers, employers and individuals on the impact of the abolition of contracting-out of the additional State Pension on a defined contribution (DC) basis 6th April 2012. The article also includes all the relevant links to previously published guidance.
CONTRACTED OUT GUIDANCE BOOKLETS
5 October 2011 HMRC have revised the CA14C and CA14E booklets following the change in legislation from 1 October 2011. Contracted Out Guidance Booklets COUNTDOWN BULLETIN ON THE ABOLITION OF CONTRACTING OUT ON A DC BASIS 21 December 2011 HMRC have published its fifth Countdown Bulletin to keep employers updated about activities linked to the abolition of contracting-out on a Defined Contribution basis. Bulletin - December 2011 - issue 5 FINAL COUNTDOWN BULLETIN ON THE ABOLITION OF CONTRACTING OUT ON A DC BASIS 21 March 2012 HMRC have published its sixth and final Countdown Bulletin to keep employers updated about activities linked to the abolition of contracting-out on a Defined Contribution basis. The final issue includes: · Contracted–out Mixed Benefit (COMB) Schemes · Returning incorrectly paid Age Related Rebates/Minimum Contributions and requesting repayment of an incorrect recovery · Transitional Issues · Payment of Age Related rebates/ Minimum Contributions Bulletin - March 2012 - issue 6
Annual Allowance
AMENDMENTS TO ANNUAL ALLOWANCE REDUCTION DRAFT GUIDANCE
17 August 2011 HMRC has published amendments to the draft guidance on the reduced annual allowance for pension savings that was published on 14 October 2010. The guidance on the Annual Allowance that is currently in the Registered Pension Schemes Manual (RPSM) at Chapter 6 will cover tax years 2006-07 to 2009-10. This draft guidance
CIPP Policy News Journal
09/10/2012, Page 140 of 234
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