Business tax

Pension scheme administration: detailed information

• From: HM Revenue & Customs, Department for Work and Pensions, HM Treasury, The Pensions Regulator, and Department of Health and Social Care

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Introductory guides

• Information requirements for pension schemes
• Pension schemes and unauthorised payments
• Set up and manage a workplace pension scheme

News and manuals

• Pension scheme administration Manuals
• Pension schemes newsletters

Forms and reference material

• Work out a basis amount using drawdown pension tables
• Pension schemes forms
• Contracted-out pension schemes forms

Pension scheme trustees

• Responsibilities of a pension trustee
• Self Assessment for pension trustees
• Record keeping for pension trustees
• Tax on investments for pension trustees
• Reclaim tax deducted from pension scheme investments

Administering a pension scheme

• Register as a pension scheme administrator
• Apply to register a pension scheme
• Manage a registered pension scheme
• Check your pension scheme member's annual allowance
• Check your pension scheme member’s protection status
• Information pension scheme administrators must give to members
• Wind up a pension scheme
• Send pension scheme reports
• Reclaim tax relief for pension scheme members with relief at source
• Sending a relief at source annual information return
• Transfer a pension scheme member's savings
• Tax on lump sum death benefit payments
• How the public service pensions remedy affects pension scheme administrators

Paying into a pension scheme

• Plan your retirement income
• Personal pensions
• Workplace pensions
• Workplace pensions - what your employer can and cannot do
• Transferring your pension

Tax on pensions

• Tax on your private pension contributions
• Protect your pension lifetime allowance
• Tax when you get a pension
• Early retirement, your pension and benefits
• National Insurance and tax after State Pension age
• Check how to claim a tax refund
• Tax on a private pension you inherit

Overseas schemes

• Overseas pension schemes