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 apply from April 2015 in light of the 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: Providing information about the money purchase annual allowance and other tax consequences).


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