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Auto enrolment; Pensions; ATED; National Insurance; Taxation awards
Auto enrolment
The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 maintains the trigger at £10 000 for 2017-18. It also increases the upper limit of the qualifying earnings band for contributions to maintain alignment with the National Insurance lower and upper earnings limits for 2017-18. The order will come into force on 6 April 2017.
Pensions
The February issue of HMRC’s Pension Schemes Newsletter includes information on lump sum death benefits the annual allowance calculator closure of qualifying registered overseas pension scheme online extended drawdown pension tables the deadline for filing relief-at-source annual returns and the lifetime allowance. See here.
ATED
HMRC has updated the annual tax on enveloped dwellings guidance to include the new chargeable amounts from 1 April 2017 and to reflect the opening of registration for the new ATED online service. See
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
