Minutes of the HMRC Pension Industry Stakeholder Forum - 29 April 2013
HMRC Pensions Newsletter - number 59
8 October 2013
HMRC has published the October 2013 edition of the HMRC Pension Schemes Services Newsletter. Topics covered include:
Fixed Protection 2014 Annual Allowance Updated forms for QROPS Pension Liberation Update
The newsletter is available to view on HMRC’s website .
Annual Allowance checking tool
HMRC has also released a new tool which enables pension scheme members to check whether they need to calculate an annual allowance tax liability and complete a Self- Assessment tax return. Access to the tool is available through the link below.
Pension Statements and the Annual Allowance Checking Tool
New QROPS forms APSS 251 and APSS 253
16 October 2013
If you deal with Qualifying Recognised Overseas Pensions Schemes (QROPS) you need to be aware that forms APSS 251 and APSS 253 have been amended and should be used from 14 October 2013. The forms have been updated to reflect the changes in the following Statutory Instrument. Statutory Instrument 2259: The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013 .
The following are now available from the forms area of HMRC’s website.
APSS 251 - notification to HM Revenue & Customs APSS 251 Notes - Notes for completing form APSS251 APSS 251A - Change of Details APSS 251B - Change in status and notification of fund value APSS 251B insert - Notification of fund value - insert APSS 253 - Payments in respect of relevant members APSS 253 insert - Additional page for APSS253
HMRC strengthens processes to deter pension liberation
22 October 2013
CIPP Policy News Journal
16/04/2014, Page 436 of 519
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