HMRC's new manage and register pension schemes service opened on 4 June for pension scheme administrator registrations and applications to register pension schemes.
HMRC is to begin rolling out its new ‘Manage and register pension schemes’ service on 8 May 2018. The new service is intended to replace the pension schemes online service completely after 2020.
HMRC has updated its Pensions Tax Manual to reflect changes made by FA 2018 and the regulations SI 2018/5, SI 2018/150 and SI 2018/373. In particular, the following content has been updated:
The Registered Pension Schemes (Relief at Source) (Amendment) Regulations, SI 2018/150, require pension scheme administrators reclaiming tax from HMRC for relief given at source to submit annual returns of individual information by 5 July (currently 5 October) following the end of the year of ass