Pension savings tax charges and taxable lump sums from overseas pension schemes.
This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your tax return. It covers:
- benefits in excess of the Lifetime Allowance
- pension savings in excess of the Annual Allowance
- unauthorised payments
- short service refunds of contributions
- lump sum death benefit payments
- serious ill health lump sums paid after you reached age 75
- trivial commutation and winding-up lump sums
- flexible drawdown taken during a period of temporary non residence
HMRC is not producing a 2016 version of this helpsheet because it has been merged with HS345, please search GOV.UK for HS345.