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HMRC’s Pension schemes newsletter 161 sets out further technical changes following abolition of LTA for consultation
United Kingdom | Publication | August 2024
On August 7, 2024, HMRC issued edition 161 of its pension schemes newsletter which provides an update on consultation on further technical changes required to pensions tax legislation following the abolition of the lifetime allowance.
The relevant regulations to smooth the operation of the pensions tax framework following the abolition of the LTA came into force on April 6, 2024.
HMRC explained in Pension schemes newsletter 158 that further technical changes would be required and that schemes should ensure members are aware of the need for further legislative changes since some members may need to wait until these are effective before taking or transferring certain benefits.
A short technical consultation was held which ran until August 14, 2024. The additional regulations, which will have retrospective effect, will be introduced as soon as the parliamentary timetable permits after the summer recess.
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