New HMRC guidance

HMRC has published the following:

• Pension schemes newsletter 103: including articles on updating scheme administrator details online, operating PAYE on pension payments, obtaining Pensions Regulator authorisation for master trusts, reporting non-taxable death benefits, relief at source, annual allowance statements, and trust registration service;
• Notice 477: Duty of tobacco manufacturers not to facilitate smuggling: updates the March 2018 version; and
• Agent account managers service: updated about when and how to raise an issue.