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Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.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.
Find out if you can offset tax charges for Chapter 1 members who received top-up lump sums in the public services pensions remedy (known as McCloud).
Newsletter 166, published by HMRC in January 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.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Check the availability and any issues affecting the Guaranteed Minimum Pension (GMP) checker.
Lifetime allowance newsletter published by HMRC in March 2023 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 172, published by HMRC in August 2025 to update stakeholders on the latest news for pension schemes.
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.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Find out when HMRC may consider a scheme administrator to be a fit and proper person.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
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