The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (I
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (IP14) in FA 2014. This instrument prescribes the information requirements for scheme administrators and individuals where an individual wishes to rely on IP14 to reduce or eliminate a lifetime allowance (LTA) charge. The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations, SI 2014/1842, come into force on the same day.
Additionally, the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations, SI 2014/1928, which come into force on 1 September 2014, allow HMRC to assess persons in respect of certain tax liabilities and remove the requirement for these liabilities to be included on a tax return.
The government is also consulting on draft legislation, the Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX, until 27 August 2014.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (I
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (IP14) in FA 2014. This instrument prescribes the information requirements for scheme administrators and individuals where an individual wishes to rely on IP14 to reduce or eliminate a lifetime allowance (LTA) charge. The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations, SI 2014/1842, come into force on the same day.
Additionally, the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations, SI 2014/1928, which come into force on 1 September 2014, allow HMRC to assess persons in respect of certain tax liabilities and remove the requirement for these liabilities to be included on a tax return.
The government is also consulting on draft legislation, the Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX, until 27 August 2014.
