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Find out about claiming government bonuses and making withdrawals if you're a Lifetime ISA manager and an investor dies or is terminally ill.
Use form APSS209 if you're a pension scheme administrator to request details of an individual's Lifetime Allowance Certificate.
This document confirms the design of the Lifetime ISA following detailed discussions with industry since the scheme was announced.
Use form APSS203 to authorise HMRC to allow pension scheme administrators to view Lifetime Allowance Certificates as specified.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.
This programme aims to join up and enhance services delivered through transformed family hubs in local authority areas, ensuring all families can access the support they need.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
Check if an investor qualifies for an ISA and what to do when an investor dies.
If you’re a pension scheme administrator of a judicial public service pension scheme check how the public service pensions remedy (also known as McCloud) could affect you.
Workplace pensions - what employers have to do, automatic enrolment, ongoing duties, stakeholder pensions
This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered Annual Allowance.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
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