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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.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Check the availability and any issues affecting the check your pension protections and enhancements service.
Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Newsletter 169, published by HMRC in April 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
Consultative draft guidance for pension providers about the tax changes to Section 615 schemes from 6 April 2017.
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 163, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 166, published by HMRC in January 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 167, published by HMRC in March 2025 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.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
If you’re a member or a legal personal representative of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.
Don’t include personal or financial information like your National Insurance number or credit card details.
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