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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).
This tax information and impact note is about setting the standard lifetime allowance to 2025 to 2026
Check what you need to do when taking lump sums so you know what's tax-free.
Find out what to do when investors want to close or cancel their Lifetime ISA.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered Annual Allowance.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lump Sum and Death Benefit Allowance.
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
Find out about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
Use form APSS209 if you're a pension scheme administrator to request details of an individual's Lifetime Allowance Certificate.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs
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