HMRC have published their latest newsletter for administrators of pension schemes, not administrators of payrolls with pension schemes. Therefore, this is for information only, though there is one topic in the newsletter that members should take note of.
On 25 June 2026, HMRC published their Pension Schemes Newsletter. This updates pension scheme administrators on the latest news for pension schemes. Therefore, it is not always of direct relevance to bookkeepers. This month’s Newsletter covers the following topics:
- ID verification for individuals – this says that from 08 May 2026, individual scheme administrators and practitioners need to validate their identity using the GOV.UK ID Check app and provide photo ID;
- Guaranteed minimum pension (GMP) – GMP is the minimum pension entitlement for members Contracted-Out out of occupational pension schemes and applies to those who were part of salary-related pension schemes and the State Earnings Related Pension Scheme (SERPS) between 06 April 1978 and 05 April 1997. This section details that HMRC have produced draft legislation for consultation on amendments to the calculation;
- Digitisation of Relief at Source (DigiRAS) – this article links back all the way back to a February 2026 article that said HMRC planned to digitalise RAS payments from Summer 2026, itself delayed from April 2026. HMRC now plans to deliver this ‘later in 2026’; and
- Tax relief on employee contributions – this article points to the June 2026 Employer Bulletin which covers the two methods of tax relief on employee contributions to registered pension schemes and how it is vital for pension scheme administrators and employers to ensure that the payroll system is operating this correctly
For Bookkeepers
Perhaps, the only section of professional interest is that regarding the tax relief mechanisms (Net Pay Arrangement (NPA) and Relief at Source (RAS)) and how it is essential payroll systems operates this correctly, as per the pension scheme rules.