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.
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
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…
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 169, published by HMRC in April 2025 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Guaranteed Minimum Pension (GMP) checker.
Newsletter 168, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
Newsletter 163, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
This newsletter published by HMRC in September 2024 is to update stakeholders on the latest news about the public service pensions remedy.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
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).