02 November 2006
The twenty first Pensions Tax Simplification newsletter has been
published by HM Revenue & Customs. The Contents are as
follows:
- Introduction
- Pre-6 April 2006 "surpluses" in annuity policies purchased from
an occupational pension scheme - lump sum payments
- Pre A-day pension - classification under new tax rules
- What is meant by the term "single transaction" for a "block
transfer"?
- Employer- Financed Retirement Benefit Schemes - Provision of
Non-Cash Benefits after 6 April 2006
- Qualifying Recognised Overseas Pension Schemes (QROPS)
- Employer contributions to registered pension schemes
- Notifications for Enhanced Protection and Enhanced Lifetime
Allowance
- Scheme wind-ups
- Contracting-out Booklets CA14C, CA14D, CA14E and CA16A
- New form published for Appeals
- Accounting for Tax return deadline
- 1SF Forms
- Online filing figures for September
- Contact Us