- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: main Self Assessment tax return and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
Pension savings tax charges and taxable lump sums from overseas pension schemes.
PDF, 103KB, 1 page
HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (2014)
Ref: HS346 PDF, 242KB, 26 pages
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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
HM Revenue and Customs is not producing a version of this helpsheet for 2016 onwards because it has been merged with HS345 Self Assessment helpsheet.
Published: 4 July 2014
Updated: 6 April 2017
- HM Revenue and Customs is not producing a 2017 version of this helpsheet, because it has been merged with HS345, please search GOV.UK for HS345.
- HMRC is not producing a 2016 version of this helpsheet because it has been merged with HS345, please search GOV.UK for HS345.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.