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HMRC publishes draft guidance on high-income excess relief charge

Norton Rose LLP
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United Kingdom
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May 26 2010

The Finance Act 2010 introduced restrictions on tax relief on registered pension scheme contributions for high-income individuals, effective from 6 April 2011

Financial Assistance Scheme (Tax) Regulations 2010

Norton Rose LLP
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United Kingdom
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April 27 2010

The above Regulations will come into force on 1 May 2010 and are intended to ensure that asset transfer payments made by schemes to the DWP are authorised payments for tax purposes, and that compensation payments made by the FAS are treated on the same basis as payments by registered pension schemes

Finance Act 2010

Norton Rose LLP
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United Kingdom
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April 27 2010

The Finance Bill received Royal Assent on 8 April 2010, becoming the Finance Act 2010

Pensions headlines - 2010 budget

Norton Rose LLP
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United Kingdom
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March 24 2010

The Registered Pensions Scheme 201011 Lifetime Allowance of £1.8 million and the Annual Allowance of £255,000 will continue to apply at these levels for the next five years, up to and including the tax year 201516

HMRC updates Inheritance Tax Manual to include guidance on pensions

Norton Rose LLP
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United Kingdom
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February 22 2010

HM Revenue & Customs (HMRC) has added new guidance related to pension schemes to its inheritance tax (IHT) manual online

HMRC confirms notional earnings cap

Norton Rose LLP
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United Kingdom
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February 22 2010

HMRC has confirmed that the notional earnings cap for the tax year 201011 will be £123,600 - this is the last year that a notional earnings cap will be published

The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010

Norton Rose LLP
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United Kingdom
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February 22 2010

The above Regulations came into force on 15 February 2010 and restore to qualifying non-UK pension schemes the protection from inheritance tax charges that was lost after A-Day

HMRC publishes Pension Schemes Newsletter no. 39

Norton Rose LLP
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United Kingdom
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January 20 2010

On 29 December 2009, HM Revenue & Customs (HMRC) published no.39 in its series of Pension Scheme Newsletters

The Pre-Budget Report

Norton Rose LLP
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United Kingdom
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December 31 2009

In our pensions update of May 2009, we noted that the Government had announced in the 2009 Budget that, with effect from 6 April 2011, tax relief on pension contributions would be restricted for individuals with an annual income of £150,000 or more

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009

Norton Rose LLP
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United Kingdom
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November 26 2009

On 10 December 2008, HMRC announced that the Government was to implement legislation to exempt from tax the provision of yearly health screening and medical check ups by employers to their employees