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  PSN 123: LATEST MONTHLY NEWSLETTER FROM HMRC
Pension Schemes Newsletter (PSN) 123 has been published and covers some routine topics (welcome in the present climate):

Relief at Source

The deadline for submitting the 2019 to 2020 annual return of information and APSS590 declaration to HMRC has passed.

There are still returns outstanding from scheme administrators who've submitted

interim repayment claims for 2020 to 2021. Subsequent interim repayments will be withheld, pending receipt of the outstanding information.

Returns that fail processing will still be deemed as outstanding with interim repayments stopped pending re-submission. Failure for a third time will stop all future interim repayments to the scheme until a further re-submission is received and processed successfully.

The annual return of information and the APSS590 declaration for 2019 to 2020 must be successfully submitted by 30 September 2020: it should ensure HMRC can provide the correct residency status for members on the January 2021 notification of residency status report.

HMRC reminds administrators of pension schemes operating relief at source that they must submit . . .

31 Aug 2020   Check other news items

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