Collection: HM Revenue and Customs pension schemes newsletters

Updated: Pension scheme Newsletter 87 – May 2017 had been added to this collection.

These newsletters are published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes.

The newsletters are in addition to the latest documents published by pension schemes.

Newsletters from previous years can be found in the National Archives.

There is also an archived version of HMRC’s News and updates for pension schemes.

Source: HMRC

Guidance: Statutory Notice: fees and commissions return

Updated: Return template has been updated.

You can download and use this template to complete your FAC return.

This will help make sure your return is in the right format before you send it to HM Revenue and Customs.

There’s also an example of a completed return.

Source: HMRC

Notice: VAT Notice 48: Extra Statutory Concessions

Updated: This notice has been updated to include details of Extra Statutory Concessions that have been granted or become obsolete.

This notice cancels and replaces Notice 48 (May 2015). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Source: HMRC

Guidance: Designated recognised stock exchanges: section 1005 Income Tax Act 2007

Updated: The designated recognised stock exchanges list has been updated with a name change for ‘ICAP Securities & Derivatives Exchange Ltd’, now known as ‘NEX Exchange Ltd.

This is a list of designated by order recognised stock exchanges, it includes details of:

  • the date of recognition
  • the markets on which securities would meet the HM Revenue and Customs (HMRC) definition of ‘listed’ for the purposes of HMRC legislation
  • the markets on which securities wouldn’t meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • any additional notes

Source: HMRC