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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

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F Swain, H Swain, Clarisa Ltd (TC3896)

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

Lorna Watson (TC3738)

HMRC need to rethink their policy on film tax schemes

Tax consequences of the deferred payment of loan interest or rent

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: