This newsletter was published yesterday. One significant item is that it explains that, following concerns raised by the industry and a lifetime allowance working group meeting on 4 April 2023, schemes can for the time being continue to use the current process for the taxation of defined benefits lump sum death benefits/uncrystallised funds lump sum death benefits (where HMRC calculates the tax after payment) rather than HMRC's proposed new process (where PAYE would apply and there could therefore be payment delays).