Pension schemes: HMRC reporting requirements checklist

A checklist detailing the requirements on those involved with registered pension schemes to report matters to HM Revenue & Customs (HMRC). Changes to the reporting requirements are being made from April 2015 in light of the new DC pension flexibility reforms and we will update this checklist as soon as practicable to reflect the new regime (see Practice note, DC pension flexibility: overview: Reporting information to HMRC).


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