Pension schemes

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Guidance and regulation

• Understanding tax and your pension
  • Detailed guide
  • 28 July 2025
  • HM Revenue & Customs
• Migrating your pension scheme to the Managing Pension Schemes service
  • Detailed guide
  • 11 April 2022
  • HM Revenue & Customs
• Pay tax as a pension scheme administrator
  • Detailed guide
  • 27 May 2022
  • HM Revenue & Customs
• Shares and Assets Valuation Manual
  • Detailed guide
  • 11 November 2014
  • HM Revenue & Customs

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Research and statistics

• Funded occupational pension schemes in the UK: October 2024 to March 2025
  • 2 October 2025
  • Office for National Statistics
  • National statistics
• Funded Occupational Pension Schemes in the UK: October 2023 to March 2024
  • 19 September 2024
  • Office for National Statistics
  • National statistics
• Understanding pension scheme administrators and their needs for migrating to the Managing Pension Schemes service
  • 20 July 2023
  • HM Revenue & Customs
  • Research

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Policy papers and consultations

• Pensions tax relief — amendments to the relief at source legislation
  • 22 November 2023
  • HM Revenue & Customs
  • Policy paper
• Pension Scheme Pays reporting: information and notice deadlines
  • 27 October 2021
  • HM Revenue & Customs
  • Policy paper
• Pensions Tax Changes to income thresholds for calculating the tapered annual allowance from 6 April 2020
  • 11 March 2020
  • HM Revenue & Customs
  • Policy paper
• Reform of employer contributions into life assurance and overseas pension schemes
  • 9 November 2018
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue
  & Customs