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
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
What you need to do if your member puts more than their annual allowance into their pension.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
Newsletter 162, published by HMRC in September 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 166, published by HMRC in January 2025 to update stakeholders on the latest news for pension schemes.
Find out the types of payments you, as a QROPS manager, need to report to HMRC and information you must give to your members.
Find out how to submit your Registered Pension Schemes relief at source annual information return electronically as a flat text file.
Newsletter 159, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Consultative draft guidance for pension providers about the tax changes to Section 615 schemes from 6 April 2017.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 161, published by HMRC in August 2024 to update stakeholders on the latest news for pension schemes.
If you’re a member or a legal personal representative of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
Newsletter 158, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
Find out about lifetime allowance charges following the public service pensions remedy (known as McCloud), including how to request a refund and report new charges.
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).