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The latest pension schemes newsletter from HMRC, issue 65, includes the following information.
RPSCOM100(Z) deadline
The 2013/14 RPSCOM100(Z) for registered pension schemes operating relief at source should be submitted to HMRC by 6 October 2014. Failure to file in time will result in subsequent monthly repayments claims being suspended until the completed form is received.
Transition to GOV.UK
The latest pension schemes newsletter from HMRC, issue 65, includes the following information.
RPSCOM100(Z) deadline
The 2013/14 RPSCOM100(Z) for registered pension schemes operating relief at source should be submitted to HMRC by 6 October 2014. Failure to file in time will result in subsequent monthly repayments claims being suspended until the completed form is received.
Transition to GOV.UK
A schemes information will be available from the Revenue only via GOV.UK from the end of this month. There will be a significant difference in the way the content is presented. For example, some of the more complex subjects have been broken down into smaller parts. HMRC say they have improved search functionality.
The technical guidance on the pension tax rules not found on GOV.UK is contained in the Registered Pension Schemes Manual. The existing HMRC pension schemes web content will be available through the National Archives. The Revenue site has redirects in place so that old bookmarks will take users to the new content, although some links go to National Archives pages. In the short term, pension news items will stay on the HMRC site but linked through GOV.UK.
HMRC plan to monitor failed searches to ensure users’ needs are met, even if that requires the creation of new content. Feedback on GOV.UK can be sent by email.
Individual protection 2014
The application form for individual protection 2014 (IP2014) was published on 18 August. Applicants must expect to wait up to three months to receive their certificate. Members can apply for IP2014 if they already have enhanced protection, fixed protection, or fixed protection 2014. More guidance is on GOV.UK.
Annual allowance
Pension providers will soon issue annual allowance pension statements for 2013/14 to scheme members who contribute more than £40,000 a year. Members can use HMRC’s online tool to check whether they need to calculate their annual allowance tax liability.
Schemes helpline
On 4 September 2014 the pension schemes helpline automated service was updated to provide more options to route calls correctly. Feedback on the service should be emailed.
