We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Check what you need to do when taking lump sums so you know what's tax-free.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Changing an inheritance after death (a 'variation') and how it can affect amounts of Inheritance and Capital Gains tax due
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Guidance to help organisations choose a monitoring approach for stack emissions to air that meets Environment Agency and MCERTS requirements (formerly part of M2).
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
Guides councils in how to assess their housing needs.
This page provides information on the outputs and outcomes definitions for the UK Shared Prosperity Fund.
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).