This affects the reporting of multiple payments on the same FPS, multiple payments with the same end date and payments where the scheme administrator payroll ID reference only differs in the last couple of digits.
HMRC has carried out a scan to correct all affected records for tax years 2015 to 2016, 2016 to 2017 and 2017 to 2018. The guidance in paragraph 2.2.5 of the CWG2 has been amended to say that if you’re reporting these types of payments you should enter a different end date for each payment. If issues are still being experienced HMRC can be contacted for assistance. Full details can be found in Item 3 .
Pension Schemes Newsletter 94 also contains information on: Relief at source for Scottish Income Tax Annual allowance Simplifying pension language
New pensions online service - updating your scheme administrator details
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Countdown bulletin 31 - January 2018 5 January 2018
Find out important guidance and information for pension scheme administrators about the end of contracting-out.
Countdown bulletin 31 has information about the ending of contracting-out and important events from now until October 2018, including:
Scheme Cessation Guidelines Type 7 Query Process Limited Rate Premiums (LRPs) and Contribution Equivalent Premiums (CEPs) refunds Business as Usual CEP’s Not In Scheme (NIS) - CEP Automation Solution
Read more from Countdown bulletin 31 - January 2018 .
Previous editions of the Countdown Bulletin are available on GOV.UK.
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Pension schemes – certificate of residence forms 11 January 2018
The postal address to send completed forms APSS146D and APSS146E to HMRC, has changed.
The address to send both of these forms to has changed to:
Pension Schemes Services HM Revenue and Customs BX9 1GH United Kingdom
Pension schemes: application for certificate of residence - specimen signatures (APSS146D)
Pension schemes: application for a certificate of residence or certification of a tax reclaim form (APSS146E)
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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