HMRC Pensions Tax Simplification Newsletter No. 24

Pensions Tax Simplification Newsletter No 24 has been published by HM Revenue and Customs. The contents of the newsletter are as follows:

1. Introduction
2. Employers: The tax and National Insurance treatment of employer cash inducement payments to pension scheme members
3. Relief on contributions to a US pension scheme under the UK/USA double taxation treaty - procedural guidance note
4. New processes for April 2007
5. Registered Pension Schemes Manual
6. 1SF - Get Up To Date
7. Contact Us