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Pension schemes newsletter 147

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HMRC’s latest newsletter provides further guidance on changes resulting from the public service pensions remedy scheme. The section on ‘Accounting for tax returns’ addresses some of the potential implications for the annual allowance and lifetime allowance where an individual’s pension changes as a result of the public service pensions remedy. The guidance also covers how the changes will need to be reflected in accounting for tax returns. The tax changes were made by the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations, SI 2023/113.

Issue: 1610
Categories: News
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