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.

Documents

HS345 Working Sheet (2016)

HS345 Working Sheet (2015)

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Details

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 18 May 2017 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.