Pensions schemes newsletter 165 — December 2024

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for public service pension remedy and lifetime allowance. This newsletter has articles on:

• Managing pension schemes service
• pension payments to trustees in bankruptcy
• tax treatment of tax free lump sums paid back into a registered pension scheme
• lifetime allowance (LTA) abolition
• relief at source — residency status reports