1. GENERAL NEWS
1.1. HMRC Agent Update 29
HMRC Agent Update 29 contains news on a number of consultation
and discussion documents, as well as Budget updates and the latest
news on Real Time Information (RTI). It also includes details of
the new HMRC tax calculator, the agents' key tax deadlines
calendar for 2012-13 and information on the new Learning Together
video which covers HMRCs appeals and reviews process. There are
links to the latest publications for employers, Working Together,
pensions, VAT, and trusts and estates.
www.hmrc.gov.uk/agents/update29.pdf
2. PAYE and Employment matters
2.1. Draft regulations – age 75 draw down forms and
non-UK pensions
Finance Act 2011 removed a number of restrictions that
previously applied to members of pension schemes from the age of 75
and also permitted individuals to draw unlimited amounts from their
drawdown pension fund if certain conditions are met. Draft
regulations have been published dealing with the
