Guidance and regulation

Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 February 2024

• Lifetime allowance guidance newsletter: February 2024

  Frequently asked questions Lump Sums and Lump Sum Death Benefits Question…

How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.

• From: HM Revenue & Customs
• Updated: 10 October 2023

Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 8 February 2024

• Lifetime allowance guidance newsletter — December 2023

  1. Pension commencement lump sums Pension Schemes Newsletter 152 invited…

Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.

• From: HM Revenue & Customs
• Updated: 6 April 2023

How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.

• From: HM Revenue & Customs
• Updated: 11 April 2022

Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 17 November 2023

Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 March 2023

If you’re a member or a beneficiary of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).

• From: HM Revenue & Customs
• Updated: 17 November 2023

If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Check the availability and any issues affecting the Calculate your public service pension adjustment service.

• From: HM Revenue & Customs
• Updated: 12 April 2024

If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.

• From: HM Revenue & Customs
• Updated: 16 April 2024

Newsletter 130 published by HMRC in June 2021 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 25 June 2021

Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 15 March 2024

Check what you need to do when taking lump sums so you know what's tax-free.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to claim a refund in the current tax year on a pension death benefit lump sum payment if you've stopped working.

• From: HM Revenue & Customs
• Updated: 29 February 2024

Newsletter 129 published by HMRC in April 2021 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 30 April 2021