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Pensions Tax Simplification Newsletter No 21

02 November 2006

The twenty first Pensions Tax Simplification newsletter has been published by HM Revenue & Customs. The Contents are as follows:

  1. Introduction
  2. Pre-6 April 2006 "surpluses" in annuity policies purchased from an occupational pension scheme - lump sum payments
  3. Pre A-day pension - classification under new tax rules
  4. What is meant by the term "single transaction" for a "block transfer"?
  5. Employer- Financed Retirement Benefit Schemes - Provision of Non-Cash Benefits after 6 April 2006
  6. Qualifying Recognised Overseas Pension Schemes (QROPS)
  7. Employer contributions to registered pension schemes
  8. Notifications for Enhanced Protection and Enhanced Lifetime Allowance
  9. Scheme wind-ups
  10. Contracting-out Booklets CA14C, CA14D, CA14E and CA16A
  11. New form published for Appeals
  12. Accounting for Tax return deadline
  13. 1SF Forms
  14. Online filing figures for September
  15. Contact Us
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