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
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Newsletter 177, published by HMRC in January 2026 to update stakeholders on the latest news for pension schemes.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Find out how the ending of contracting-out affects pension entitlements, notifications and Guaranteed Minimum Pension (GMP) calculations.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
Check the availability and any issues affecting the Guaranteed Minimum Pension (GMP) checker.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
What you need to do if your member puts more than their annual allowance into their pension.
Newsletter 176, published by HMRC in December 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
Do not 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 and requires JavaScript).