Personal tax – guidance

Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes: HS346 Self Assessment helpsheet

Pension savings tax charges and taxable lump sums from overseas pension schemes.

Documents

HS346 working sheet 2015

HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (2014)

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HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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.