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Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
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
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
What you need to do if your member puts more than their annual allowance into their pension.
Newsletter 159, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
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