Guidance

Pensions advice

Draft guidance about a new statutory exemption of £500 in a tax year for pensions advice provided to employees from the 2017 to 2018 tax year.

Document

Details

Draft updates to the Employment Income Manual for the expected changes to Income Taxes (Earnings and Pensions) Act (ITEPA) 2003 from Finance Bill 2017.

If you have any comments, or queries, on this draft guidance please contact employmentincome.policy@HMRC.gsi.gov.uk.

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.

Published 20 March 2017