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New HMRC guidance

New HMRC guidance includes Pension schemes newsletter 77.

New HMRC guidance includes Pension schemes newsletter 77. This edition includes articles on: Budget 2016 pensions measures and lifetime ISA; lifetime allowance reduction and eligibility for FP2016 and IP2016; submitting 2016/17 event reports for lifetime allowance; PAYE reporting for pension flexibility payments and pension lump sum death benefit payments; tapered annual allowance regulations and guidance; and annual allowance calculator.

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