Guidance

HMRC guidance on taxation

This is guidance on the taxation of pensions, mainly associated with the changes that were brought in on 6 April 2006.

Documents

HMRC guidance on taxation

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Details

This is guidance on the taxation of pensions, mainly associated with the changes that were brought in by HM Revenue and Customs for tax simplification on 6 April 2006 (also known as A-day).

Published 2 November 2006