HMRC guidance: 3 August 2021

VAT Notice 700/17: Funded pension schemes: new section 6 ‘Insolvent companies’ has been added on what a company must do if it is being wound up and receives supplies for which it is liable for VAT.

HMRC Pension Schemes Newsletter 131: covering updated functionality for scheme administrators using the Managing Pension Schemes Service, amendments to Accounting for Tax returns, HMRC’s intention to add schemes from the Pension Schemes Online service to the Managing Pension Schemes service, and clarification around the requirement to report charity lump sum death benefits.