Guidance

Pension savings - tax charges (Self Assessment helpsheet HS345)

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

Documents

HS345 Working sheet - total pension savings tax charges (2020)

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HS345 Working sheet - total pension savings tax charges (2019)

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If you use assistive technology (such as 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.

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 6 April 2020 + show all updates
  1. Helpsheet and working sheet have been added for the tax year 2019 to 2020.

  2. The HS345 Working sheet - total pension savings tax charges (2019) has been added.

  3. Helpsheet for the 2018 to 2019 tax year has been added.

  4. 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.

  5. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  6. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. First published.