We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax free saving for your first home and later life: what is a LISA, who can apply, 25% government bonus, withdrawal charges.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
How to apply for and check protections from the reductions in lifetime allowance.
Find out about lifetime allowance charges following the public service pensions remedy (known as McCloud), including how to request a refund and report new charges.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
How to discharge your liability to a lifetime allowance charge, including new charges following the public service pensions remedy (McCloud).
This measure delivers the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.
If you lost your lifetime allowance protection as a result of the public service pension remedy (also known as McCloud), you may be able to reinstate it.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Work out the value of your pension to apply for protection from the lifetime allowance reduction in 2016.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.