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
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
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
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Check the availability and any issues affecting the check your pension protections and enhancements service.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
What you need to do if your member puts more than their annual allowance into their pension.
Check the availability and any issues affecting the Guaranteed Minimum Pension (GMP) checker.
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 and requires JavaScript).