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
The table shows the number of individuals exceeding their lifetime allowance, and paying lifetime allowance charges.
This circular replaces circular 003/2016 on lifetime allowance and annual allowance charges for police pension schemes in England and Wales.
This applies to individuals whose total UK tax relieved pension savings are near to or more than £1 million.
Work out the value of your pension to apply for protection from the lifetime allowance reduction in 2016.
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
This consultation is about the detail and implementation of an individual protection regime to accompany the reduction in the pensions lifetime allowance.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Statistics on Annual Allowance and Lifetime Allowance for personal pensions.
HMRC statistics on personal pensions, the estimated cost of pension tax relief, the annual and lifetime allowances, and taxable flexible payments from pensions.
If you’re a member of a public service pensions scheme, find out how the pension remedy (also known as McCloud) could have affected you.
Find forms and guides for pension administrators, trustees and members.
Personal pensions, stakeholder pensions, SIPPs
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
Technical specification and associated documents for individual care accounts, allowing local authorities to monitor a person's progress towards the lifetime cap on care costs.
Find guidance on how the public service pensions remedy (known as McCloud) may have affected you as a pension scheme administrator and what action you need to take.
Use supplementary pages SA101 to record less common types of income, deductions and tax reliefs on your SA100 Tax Return.
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Provides an update to circular 020/2008 and explains the current rules for lifetime allowance and annual allowance charges.
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. Please fill in this survey (opens in a new tab).