We are pleased to provide the following Technical Updates, aimed at professional advisers and clients requiring detailed information on specific pensions related topics.
The updates are based on our understanding of legislation and Her Majesty's Revenue & Customs (HMRC) practice as at the date shown. Whilst every effort is made to ensure the accuracy of these updates, we do not accept any responsibility or liability whatsoever in relation to their content.
These documents must not be copied or reproduced, in part or whole, without permission.
| Description | Type | Date | File Size |
|---|---|---|---|
| Adviser Update - Pension Input Period |  |
28/03/2008 | 53 kb |
| Adviser Update - Unauthorised Payments | |
06/12/2007 | 92 kb |
| Adviser Update - Urgent Deadline for SSAS Clients | |
30/11/2007 | 46 kb |
| Adviser Update - Finance Bill 2007 | |
11/06/2007 | 188 kb |
| Adviser Update - In-Specie Contributions | |
25/05/2007 | 172 kb |
| Adviser & Pension Saver feedback re ASP changes | |
30/01/2007 | 514 kb |
| Response from Rt Hon. Ed Balls MP to Andy Bell's letter | |
26/01/2007 | 92 kb |
| Letter from Andy Bell to Rt Hon. Ed Balls MP re ASP changes | |
08/01/2007 | 108 kb |
| Pre-Budget Report | |
07/12/2006 | 21 kb |
| Pension Tax Simplification Newsletter No 21 | |
30/11/2006 | 65 kb |
| SIPPs and Unquoted Shares | |
03/11/2006 | 191 kb |
| EPPs are dead. Long live SSAS and SIPP! | |
24/10/2006 | 21 kb |
| SSAS - The Role of the Trustee, Administrator and Practitioner After A-Day | |
12/10/2006 | 203 kb |
| Benefit Crystallisation Process post A-Day | |
27/03/2006 | 192 kb |
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Finance Act 2004 A-Day Updates
We have prepared two summaries aimed at clients and those professional advisers who require an overview of the new pension regime. These are:
| Description | Type | Date | File Size |
|---|---|---|---|
| At a Glance Guide to A-Day | |
27/03/2006 | 164 kb |
| At a Glance Guide to Benefits | |
27/03/2006 | 26 kb |
External Links
Finance Act 2004
HM Treasury - Pre-Budget Report 2006
HMRC Pensions Tax Simplification - Newsletters
HMRC Pensions Tax Simplification Website
HMRC Registered Pension Schemes Manual
HMRC Registered Pension Schemes - Transitional Protection Forms
HMRC Simplification Factsheets
