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This tax information and impact note will provide for a Pension Advice Allowance payment to be a new authorised payment for the purposes of the Finance Act (FA) 2004.
This draft legislation introduces a new authorised payment and sets out the conditions that must be met in order for the payment to be authorised.
This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
This tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.
This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.
Draft legislation on changes to information requirements for pension scheme administrators following the introduction of the pensions tapered annual allowance.
Draft legislation on changes to the PAYE regulations regarding Real Time Information (RTI) reporting.
This tax information and impact note will mainly affect individuals with income of over £150,000, including the value of any pension contributions, who save in a registered pension scheme.
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
This Tax Information and Impact Note is about a new Income Tax exemption when employers give employees or former employees appropriate independent advice for pension schemes.
Draft legislation on changes to the taxation of annuities paid to beneficiaries as announced by the Chancellor in Autumn Statement 2014.
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
This Tax Information and Impact Note explains amendments to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014.
Finance Bill 2014 measures announced with effect in March.
This Tax Information and Impact Note explains changes being made to limits affecting the benefits that can be taken from registered pension schemes.
Information about Real Time Information pension payers: migration during tax year 2012 to 2013.
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