FB08

HM Revenue & Customs (HMRC) have provided a snapshot of the guidance drafted for FB08.

• Inheriting tax-relieved pension savings (PDF 65K)
• Investment Regulated Pension Schemes (PDF 43K)
• Protection of 25 per cent+ lump sums (PDF 165K)
• Spreading of relief on indirect contributions (PDF 65K)
• Overseas pension schemes – amendment of pension input amount
• Benefit Crystallisation Event 3 test