– 30 September
2021: deadline for pension scheme administrators who have submitted interim
repayment relief claims for 2021–22 to submit their annual return of
information and the APSS590 declaration for 2020–21. Submission by 30 September
will ensure that HMRC can give the correct residency status for scheme members
on the scheme’s January 2022 notification of residency status report.
– 5 October 2021:
deadline for pension scheme administrators operating relief at source to submit
the APSS106 annual claim for 2020–21.
– 6 October 2021:
deadline for issuing annual allowance pension savings statements for 2020–21.
The ability to report excess relief by claiming through the
next interim claim, whether or not an annual claim for the year has been
submitted, has been extended to the 2022–23 tax year. The newsletter also
provides further details on pension scheme migration including viewing pension
schemes, schemes without pension scheme tax references, wound-up schemes, and
multiple IDs.
– 30 September
2021: deadline for pension scheme administrators who have submitted interim
repayment relief claims for 2021–22 to submit their annual return of
information and the APSS590 declaration for 2020–21. Submission by 30 September
will ensure that HMRC can give the correct residency status for scheme members
on the scheme’s January 2022 notification of residency status report.
– 5 October 2021:
deadline for pension scheme administrators operating relief at source to submit
the APSS106 annual claim for 2020–21.
– 6 October 2021:
deadline for issuing annual allowance pension savings statements for 2020–21.
The ability to report excess relief by claiming through the
next interim claim, whether or not an annual claim for the year has been
submitted, has been extended to the 2022–23 tax year. The newsletter also
provides further details on pension scheme migration including viewing pension
schemes, schemes without pension scheme tax references, wound-up schemes, and
multiple IDs.
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