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
Letter from the Chancellor and Secretary of State for Work and Pensions to the Chief Executives of the Financial Conduct Authority and the Pensions Regulator.
This guidance helps pension fund trustees and managers prepare an annualised version of the accrued pot value for members with certain money purchase benefits.
Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.
Find out what you need to do to prepare for the new 2024 to 2025 pension scheme return.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
How the death of your partner affects your benefits, tax and pension. What you can claim and who to tell about your change of circumstances.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
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).