Policy paper

Pension assets: further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme

This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Further tax provisions in connection with the Dormant Assets Scheme

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Draft legislation

PDF, 71.6 KB, 3 pages

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Draft legislation accessible version

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Explanatory note

ODT, 14 KB

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Details

If you are involved with pension schemes, the provision of probate services and the Dormant Asset Scheme, you should familiarise yourself with the changes to the tax legislation that this measure delivers.

Published 20 July 2022