The list below is a summary of the timescales for new or changing legislation and the deadlines for submission of certain information by trustees to the Pensions Regulator (tPR), the Pension Protection Fund (PPF), HMRC or scheme members.
14 August 2008: HMRC Quarterly Tax Return
Accounting for Tax Return (for Q2 2008) to be sent to HMRC
1 October 2008: Cash Equivalent Transfer Values
Effective date for new transfer value regulations, with responsibility for calculating CETVs passing to trustees
October 2008
PPF publish final calculation factors for 2009-10 levies
14 November 2008: HMRC Quarterly Tax Return
Accounting for Tax Return (for Q3 2008) to be sent to HMRC