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). Note that in January 2016, HMRC published for consultation draft amending regulations that will require scheme administrators to provide pension savings statements to high-earning members who may be affected by the tapered annual allowance from 2016/17 (see Legal update, Tapering the annual allowance: HMRC consults on new information requirements). We will update this checklist to reflect the new requirements once they have been finalized.


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