Pensions
HMRC has published Pensions schemes newsletter 167 for March 2025. It includes articles on managing pension schemes service qualifying recognised overseas pension schemes lifetime allowance abolition lump sum reporting and relief at source.
Making tax digital
HMRC has made amendments to the ‘work out your qualifying income for making tax digital for income tax’ guidance to clarify what sources of income do and do not count towards qualifying income.
tinyurl.com/hmrcmtditqualincome
Overseas entities
The Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations SI 2025/231 amend SI 2022/870 to allow for anyone to make an application for protection whose information could be published or disclosed by the registrar under the register of overseas entities. They came into force partly on 28 February 2025 and come into force fully on 31 August 2025.
Andorra
The 2025 UK-Andorra double taxation convention was signed in London on...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.