This week’s UK tax tidbits, 16 September 2019

Guidance relevant to pension schemes and the Government’s response to the plastic packaging consultation feature this week.

• Apply for an agent services account if you're not based in the UK has been updated
• Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
• The following guidance relevant to pension schemes has been updated:- Pension Schemes Online: user guide, Manage a registered pension scheme, Pension schemes: notification of succession to a sub-scheme (APSS 110), Pension schemes: notification of succession to a 'split' scheme (APSS 109) and Send pension scheme reports
• The Government has published a summary of the responses to the plastic packaging tax which confirms that the tax will be introduced no later than 2022.
• In response to the House of Lords Economic Affairs Committee’s report, the Government announced a series of measures designed to strengthen public trust in HMRC.