HM Revenue & customs (HMRC) has published its 160th pension schemes newsletter, addressing the abolition of the lifetime allowance (LTA), the Pension Schemes Online service, and the correct approach to sending queries to Pension Schemes Services. With regard to the LTA abolition, HMRC has drawn attention to its tool for members to check if they can apply for a transitional tax-free amount certificate from their scheme and provided information on payroll reporting for the 2024–25 tax year. It has also reminded scheme administrators that from April 2025, pension scheme returns should be submitted to the Managing pension schemes service, instead of the Pension Schemes Online service, as well as signposting the two steps needed to migrate the pension schemes to this service.

HMRC has published its January 2026 pensions newsletter, which focuses first on the requirement for UK resident pension scheme administrators. Non-UK resident administrators should remove themselves from schemes by 5 April 2026 or face removal by HMRC, with schemes lacking UK resident administrators potentially losing registration. Persons who are no longer a scheme administrator must also remove themselves from the Managing Pension Schemes Service, the Pension Schemes Online service, or both, before 6 April 2026.

HMRC has published Pension Schemes Newsletter 175 (November 2025) to update stakeholders on the latest news for pension schemes, with articles on the Autumn Budget 2025, speculation about Budget changes, checking your pension protections and enhancements service, and reporting a transfer to a qualifying recognised overseas pension scheme (QROPS).

HMRC has published Pension schemes newsletter 174 (October 2025) to update stakeholders on the latest news for pension schemes.

HM Revenue and Customs (HMRC) newsletter summarises the announcements made in the autumn budget on 30 October 2024, for tax relieved pension savings. The newsletter covers extending inheritance tax to pension death benefits, qualifying recognised overseas pension schemes (QROPSs), requirements for European Economic Area (EEA) overseas pension schemes, UK resident pension scheme administrators and speculation about budget changes.

HMRC has published a ‘Simple Assessment guide for pensioners’, for use by stakeholders, to provide information to pensioners regarding the issuing of Simple Assessments. It covers what Simple Assessments are, when they’ll be issued to a customer, how it works, and what pensioners need to do on receipt of such an assessment. It is not customer-facing guidance and should be used in conjunction with core customer guidance.

HMRC has published a collection of Aggregates Levy guidance and forms. The collection includes guidance documents relating to registering, reporting, record keeping, paying and claiming reliefs. The collection also includes manuals, forms and reference materials used in the Aggregates Levy process.

HMRC has published a case study on a £1,160,725.67 compound settlement reached in May 2025 with a UK exporter that breached The Russia (Sanctions) (EU Exit) Regulations 2019, SI 2019/855 by making goods available to Russia in contravention of the Russia Sanctions Regulations. Notice to Exporters NTE 2025/18, highlights the risks for UK businesses trading with third countries where Russian companies operate, as sanctions can be breached through indirect supply to Russian-owned entities abroad. HMRC emphasised that ignorance of sanctions is not a defence and urged companies to stay informed through government alerts, review trading relationships, and seek legal advice to ensure compliance. Under the regulations, a ‘person connected with Russia’ includes individuals or entities resident, located, incorporated, or domiciled in Russia, even when operating overseas, broadening the scope of the prohibitions. The ‘making available’ offence applies to various categories of goods and technology under multiple provisions, including those related to restricted, energy-related, luxury, and technology goods, as well as comparable prohibitions concerning non-government controlled Ukrainian territories.

HM Revenue and Customs (HMRC) has published the outcome to its technical consultation on draft regulations for proposed amendments to employer obligations to report the advance and regular payment of salary to HMRC separately. The amendments will allow employers to delay reporting an advance payment of salary (salary advance) made to an employee until payment of the remainder of that salary instalment, as long as certain conditions are met. As a result, the final versions of the Income Tax (Pay As You Earn) (Amendment) Regulations 2024 and the Social Security (Contributions) (Amendment No. 3) Regulations 2024 have now been published. Both regulations come into force on 6 April 2024.

HMRC has published form IHT437, titled 'Claim to transfer unused 100% relief allowance for agricultural property or business property'. The form enables individuals to claim and transfer unused relief allowances for agricultural or business property to a deceased’s estate. It is intended to be used alongside form IHT400, which must be completed as part of the probate or confirmation process where inheritance tax is payable or where the deceased’s estate does not qualify as an excepted estate.

HMRC has made form P1000 publicly available. This form is used to provide HMRC with details about the personal representative and any agents who will deal with the money, possessions, and property when someone dies.

HM Revenue & Customs (HMRC) has published guidance for Pension Scheme Administrators on how best to prepare for the new 2024–25 Pension Scheme Return, highlighting the importance of acting quickly. The guidance outlines the aspects of the process which are changing, when the Pension Scheme Return should be completed, who needs to complete one, and how Administrators should prepare.