The ACA periodically issues briefings that are generally on technical matters where it is felt useful to make these known to a wider audience than just our own members. In recent times, clarification of pension tax guidance has, for instance, been one area where these briefings have been felt to be helpful.
Briefings & Information
Budget 2023 – death benefits update from HMRC
Following recent concerns over a possible change of process that was described in Lifetime allowance guidance newsletter — March 2023 – GOV.UK (www.gov.uk) , HMRC has asked that we (and other stakeholders they have contacted) share the following message from Read More ... more »»
Following recent concerns over a possible change of process that was described in Lifetime allowance guidance newsletter — March 2023 – GOV.UK (www.gov.uk) , HMRC has asked that we (and other stakeholders they have contacted) share the following message from Read More …
GMP Equalisation projects: interest on arrears payment of pension – income tax treatment
HMRC have given guidance on various pensions tax considerations when equalising benefits for the effects of inequalities in Guaranteed Minimum Pension in light of the Lloyds case. Many schemes are duly proceeding in particular with equalising benefits for members in Read More ... more »»
HMRC have given guidance on various pensions tax considerations when equalising benefits for the effects of inequalities in Guaranteed Minimum Pension in light of the Lloyds case. Many schemes are duly proceeding in particular with equalising benefits for members in Read More …
PPF letter – GMP equalisation and Section 179 valuations
The PPF has written to the ACA as attached more »»
The PPF has written to the ACA as attached
GMP inequalities following the Lloyds judgment
GMP inequalities following the Lloyds judgment – two ACA letters seeking HMRC assistance on potential pensions tax issues (one 16 November 2018, one earlier) more »»
GMP inequalities following the Lloyds judgment – two ACA letters seeking HMRC assistance on potential pensions tax issues (one 16 November 2018, one earlier)
AA – Deferred Member Carve Outs
How the deferred member carve out applies in certain relatively common situations more »»
How the deferred member carve out applies in certain relatively common situations
The Occupational Pension Schemes (schemes that were contracted-out) (No.2) Regs 2015
Correspondence concerning the ‘ceasing to contract out regulations’ notably in respect of small benefit cash-outs more »»
Correspondence concerning the ‘ceasing to contract out regulations’ notably in respect of small benefit cash-outs
HMRC exchange on Lifetime Allowance Protection Temporary Registration numbers
Exchanges with HMRC in respect of temporary registration numbers more »»
Exchanges with HMRC in respect of temporary registration numbers
Letter to HMRC re AA – consequential information obligations
2016 updates of misc letters on ACA website sent to HMRC in 2015
Updated Incentive Exercises Code
Jan0 Posts
Feb0 Posts
Mar0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Mar0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Apr0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Mar0 Posts
Apr0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Dec0 Posts
Mar0 Posts
Apr0 Posts
Jul0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Apr0 Posts
Jul0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Mar0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Nov0 Posts
Dec0 Posts
Aug0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
May0 Posts
Jun0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Jan0 Posts
Apr0 Posts
Jun0 Posts
Jul0 Posts
Nov0 Posts
Jan0 Posts
Feb0 Posts
Mar0 Posts
May0 Posts
Jun0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Dec0 Posts
Jan0 Posts
Feb0 Posts
Mar0 Posts
Apr0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Feb0 Posts
Mar0 Posts
Apr0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Nov0 Posts
Dec0 Posts
Jan0 Posts
Apr0 Posts
May0 Posts
Jun0 Posts
Jul0 Posts
Aug0 Posts
Sep0 Posts
Oct0 Posts
Dec0 Posts
