Pension schemes newsletter 136

Highlights from HMRC’s pension schemes newsletter 136 include the following:

• Normal minimum pension age increase from 55 to 57 from 6 April 2028: notes on the 2028 protection framework.
• HMRC will continue to accept various scanned relief at source forms 31 March 2024.
• Reminders for QROPS managers around the conditions for maintaining QROPS status, including for administrators considering an overseas transfer.
• Scheme Pays reporting changes included in Finance Bill 2022.