Guidance

Pension tax relief: guidance booklet

These booklets provide guidance about annual allowance and lifetime allowance changes regarding pension tax relief based on the Armed Forces Pension Scheme.

Documents

Details

These booklets provide guidance based on the Armed Forces Pension Scheme about the annual allowance and life time allowance and the changes that were announced in the 2013 budget to restrict pension tax relief.

Published 1 July 2012
Last updated 26 August 2014 + show all updates
  1. Replaced 'Annual allowance taxation of pension benefits Ref: MMP/144 AA' and 'Lifetime allowance taxation of pension benefits Ref: MMP/144 LTA' with 'AFPS members guide to taxation of pension benefits: lifetime allowance and annual allowance'.
  2. Added updated versions of Annual Allowance and Lifetime Allowance taxation of Pension benefits.
  3. Added updated bookets for Pensions allowances.
  4. First published.