Guidance

Pension savings - tax charges on any excess over the lifetime allowance and the annual allowance, and on unauthorised payments: HS345 Self Assessment helpsheet

Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.

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This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your Self Assessment tax return.

Published 4 July 2014
Last updated 6 April 2019 + show all updates
  1. Helpsheet for the 2018 to 2019 tax year has been added.
  2. In attachment HS345 Pension savings - tax charges (2018), guidance under headings boxes 10 and 11 Annual allowance charge, annual allowance calculator and box 12 Pension Scheme Tax Reference (PSTR) number has been updated in order to help you complete your 2017 to 2018 Self Assessment tax return.
  3. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  4. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  7. First published.