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The latest pension schemes newsletter from HMRC, issue 65, includes the following information.

RPSCOM100(Z) deadline

The 2013/14 RPSCOM100(Z) for registered pension schemes operating relief at source should be submitted to HMRC by 6 October 2014. Failure to file in time will result in subsequent monthly repayments claims being suspended until the completed form is received.

Transition to GOV.UK

How should the tax liability be calculated on a pension paid after death?

F Swain, H Swain, Clarisa Ltd (TC3896)

Are limited liability partnerships obliged to auto-enrol their individual members?

Lorna Watson (TC3738)

Tax consequences of the deferred payment of loan interest or rent

HMRC need to rethink their policy on film tax schemes

The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August.

Form APSS146E must be used by the owner of the scheme assets, or an authorised third party, to request a certificate.

There is no need to send another APSS146E if HMRC already hold a completed form that details who owns the assets.

If an APSS 146 has not been completed because the scheme owner has not previously reclaimed UK tax, he or she can apply for a certificate of residence providing in writing:

Auto-enrolment; Going, going; Associated debt; Employment dead end

The government is looking at whether changes should be made to the way property authorised investment funds (PAIFs) and co-ownership authorised contractual schemes (CoACSs) are treated for stamp duty land tax (SDLT) purposes.

HM Treasury has launched a consultation, Stamp Duty Land Tax: Rules for Property Investment Funds, which sets out proposals and how they ought to be implemented, and seeks views on the potential design.