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New HMRC guidance

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HMRC has published the following:

  • Pension schemes newsletter 84: including articles on: latest pension flexibility statistics; lump sum death benefits information regulations; annual allowance calculator; closure of QROPS online; extended drawdown pension tables; relief-at-source annual returns filing deadline; lifetime allowance IP2014 deadline approaching; and lifetime allowance look-up service delayed;
  • Notice 162: Cider production, Notice 163: Wine production and Notice 226: Beer duty: updated to confirm that changes requiring a new registration application may take up to 45 working days to process and other changes to a current registration may take up to 15 working days;
  • Restricting finance cost relief for individual landlords: TIINs updated with a new contact email address for queries on the phasing-in of the basic-rate tax reduction from April 2017;
  • Countdown Bulletin 23: latest issue of the bulletin for employers and pension scheme administrators on ending of NICs contracting-out.
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