The pensions tax regime

The pensions tax regime guidance:

Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident outside the UK?...

Q&As

The following Pensions practice note provides comprehensive and up to date legal information on Asset-backed contributions—tax treatment

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Authorised and unauthorised payments

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Benefit crystallisation events (BCEs)

Practice notes

Can an individual who is a member of a UK registered pension scheme but who was not a UK tax resident for a year carry forward their unused annual allowance from that tax...

Q&As

The following Pensions practice note provides comprehensive and up to date legal information on Disguised remuneration and pensions

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Enhanced protection

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on EU withholding tax reclaims for UK-resident pension funds...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on FATCA in the UK—pension schemes

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Fixed protection 2012 (FP 2012)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Fixed protection 2014 (FP 2014)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Fixed protection 2016 (FP 2016)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Individual Protection 2014 (IP 2014)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Individual Protection 2016 (IP 2016)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Lifetime allowance protections—quick guide

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Member and employer pension contributions—tax relief

Practice notes

Parents can make contributions to a pension scheme for their children under the age of 18. Does the child and/or the parent have to be resident in the UK to do this?...

Q&As

The following Pensions practice note provides comprehensive and up to date legal information on Pensions tax regime—beginners’ guide

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Primary protection

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Registration of pension schemes

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Tax treatment of pension overpayments

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Tax treatment of pensions—an introduction

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Tax treatment of section 75 debts

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The annual allowance

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The Finance Act 2004, A-day and the pensions tax regime...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The Finance Act 2011 for pension lawyers

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The lifetime allowance

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The Lifetime ISA

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on The Pensions Advice Allowance

Practice notes

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