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Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Find out how to treat member鈥檚 voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC鈥檚 records if you're a pension scheme administrator.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
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.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
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.
Newsletter 158, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 160, published by HMRC in May 2024 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.
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
Private sector pension scheme administrators can pay, discharge or request a refund of a member鈥檚 lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
This newsletter published by HMRC in April 2022 is to update stakeholders on the latest news for pension schemes.
If you lost your lifetime allowance protection as a result of the public service pension remedy (also known as McCloud), you may be able to reinstate it.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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