Policy papers and consultations

This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.

• From: HM Revenue & Customs
• Updated: 12 March 2024

• The Authorised Surplus Payments Charge (Variation of Rate) Order 2024

  Who is likely to be affected Pension scheme administrators of registered…

This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Pension schemes — relief at source amendments

  Who is likely to be affected Scheme administrators of registered pension…

• Draft legislation (accessible version)

  Pension relief at source (1) Part 4 of FA 2004 (pension schemes) is…

• Explanatory note (accessible version)

  Clause 1: Pension relief at source Summary 1. This measure provides the…

The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Taxation of the pension remedies for Members of Parliament, Members of the Senedd and Members of the Legislative Assembly

  Who is likely to be affected Members of Parliament (MPs) who were members…

This consultation seeks views on the draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2019.

• From: Department for Work and Pensions
• Updated: 6 June 2022

A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.

• From: HM Revenue & Customs
• Updated: 4 April 2022

This measure introduces an extension to pension scheme information and notice deadlines.

• From: HM Revenue & Customs
• Updated: 27 October 2021

This measure introduces an increase in the normal minimum pension age.

• From: HM Revenue & Customs
• Updated: 20 July 2021

This tax information and impact note is about reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI).

• From: HM Revenue & Customs
• Updated: 28 April 2021

Have your say on a new set of proposals to offer more flexibility to senior clinicians in the NHS Pension Scheme.

• From: Department of Health and Social Care
• Updated: 5 February 2021

This measure provides for the taxation of collective money purchase benefits.

• From: HM Revenue & Customs
• Updated: 21 July 2020

This consultation seeks views on the draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018.

• From: Department for Work and Pensions
• Updated: 13 August 2019

This consultation sets out the government’s proposals for CDC pension schemes.

• From: Department for Work and Pensions
• Updated: 18 March 2019

This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.

• From: HM Revenue & Customs
• Updated: 9 November 2018

This consultation seeks views on the Pension Protection Fund (Compensation) (Amendment) (No.2) Regulations 2018.

• From: Department for Work and Pensions
• Updated: 11 September 2018

This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.

• From: HM Revenue & Customs
• Updated: 30 January 2018

This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.

• From: HM Revenue & Customs
• Updated: 30 November 2017

This technical consultation seeks comments on how changes to payment rules for relevant non-UK schemes (RNUKS) will affect member's funds.

• From: HM Revenue & Customs
• Updated: 3 November 2017

This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.

• From: HM Revenue & Customs and 1 others
• Updated: 13 September 2017

This measure ensures transfers to qualifying recognised overseas pension schemes (QROPS) requested on or after 9 March 2017 will be taxable under defined conditions.

• From: HM Revenue & Customs
• Updated: 8 March 2017

This tax information and impact note will provide for a Pension Advice Allowance payment to be a new authorised payment for the purposes of the Finance Act (FA) 2004.

• From: HM Revenue & Customs
• Updated: 7 February 2017