Guidance

Lifetime allowance guidance newsletter — March 2023

Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Published: 27 March 2023
• Last updated: 27 March 2023
  Show all updates

  1. 27 March 2023

     For clarification we have removed reference to the current year P45 in section 3.

  2. 27 March 2023

     First published.

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Lifetime allowance guidance newsletter — March 2023

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This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. The lifetime allowance guidance newsletter has articles on:

• pension commencement lump sum and lifetime allowance protections
• taxable lump sums and employer PAYE payroll reporting
• the public service pensions remedy
• the lifetime allowance working group