HMRC is consulting until 15 December 2017 on draft amending regulations setting out how to calculate the ‘ringfenced transfer funds’ (and associated ringfenced taxable asset transfer funds), arising from transfers of UK pension savings to foreign pension schemes on or after 9 March 2017 and subje
HMRC is consulting until 15 December 2017 on draft amending regulations setting out how to calculate the ‘ringfenced transfer funds’ (and associated ringfenced taxable asset transfer funds), arising from transfers of UK pension savings to foreign pension schemes on or after 9 March 2017 and subject to the new overseas transfer charge introduced by Finance Act 2017, Schedules 3 and 4.
The draft Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 also set out the order in which payments out of funds that have benefited from UK tax relief will reduce the funds that can be subject to UK tax charges.
HMRC is consulting until 15 December 2017 on draft amending regulations setting out how to calculate the ‘ringfenced transfer funds’ (and associated ringfenced taxable asset transfer funds), arising from transfers of UK pension savings to foreign pension schemes on or after 9 March 2017 and subje
HMRC is consulting until 15 December 2017 on draft amending regulations setting out how to calculate the ‘ringfenced transfer funds’ (and associated ringfenced taxable asset transfer funds), arising from transfers of UK pension savings to foreign pension schemes on or after 9 March 2017 and subject to the new overseas transfer charge introduced by Finance Act 2017, Schedules 3 and 4.
The draft Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 also set out the order in which payments out of funds that have benefited from UK tax relief will reduce the funds that can be subject to UK tax charges.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")