Technical Central: pensions

Get clarity on important pension topics. From technical pension information to case studies, our resources help you quickly access the information you need.

Featured pension articles

Lifetime allowance and annual allowance changes for 2023-24 and from 2024-25

In the Budget on 15 March 2023, the Government announced several changes to the annual allowance, lifetime allowance and tax-free cash. This was followed by the Finance (No.2) Act 2023 which put some of these changes into legislation from 6 April 2023. Other changes announced in the Budget will not take effect until the 2024/25 tax year, and further draft legislation is currently out for consultation on these changes.

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Autumn Statement 2023

Jeremy Hunt delivered the 2023 Autumn Statement on 22 November 2023. Read our summary of his proposals with links to the documents if you want more detail.

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All pensions articles and resources

Struggling to find what you need? You can browse our full range of technical pensions articles and resources in alphabetical order.

Auto enrolment

Help your corporate clients meet their auto enrolment duties with our webinars, FAQs and guidance.

Budgets

Get time-saving quick read summaries of the Chancellor's budget statements from 2020 onwards.

Case studies

Our case studies can help bring complex technical information to life, including lifetime allowance, carry forward and third-party contributions.

Contributions, annual allowance and tax relief

Learn more about contributions paid to UK registered pension schemes, tax relief and tax charges.

Death benefits & inheritance tax

Familiarise yourself with pension death benefits and inheritance tax, including guidance on trusts.

General articles and tools

We've gathered common topics and tools in one place so you can find them quickly, including power of attorney, Consumer Duty and more.

Investment rules

Learn the rules around investment-regulated pension schemes, including scheme borrowing.

Lifetime allowance and benefit options

Find out more about the benefit options, protections and allowances that are available to your clients for lifetime allowance.

Overseas

From transfer rules to tax relief, discover the pension implications for clients who currently live or are thinking of living abroad.

Pension protection

Help protect your client's pension benefits from a lifetime allowance charge.

Pensions and divorce

Pension assets may be included in a divorce agreement. Find out what can be shared and how they're shared.

Rates and factors

Check all our rates and factors, including the State Pension, Inheritance Tax, Income Tax and more.

State benefits, pensions and related manuals

Find details of HMRC's latest newsletters, state pensions and benefits. Including manuals, factsheets and guides.

Transfers

Get up-to-date information on key pension transfer topics, including protecting tax-free cash and safeguarded benefits.

Useful links

We’ve gathered together useful links to organisations and sites that can provide you with more information and support.

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Need some help? Ask our technical experts and we'll get back to you with an answer.

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Webinar and CPD

Meet your ongoing continuous professional development requirements with the help of our CPD modules.

Webinar and CPD

Frequently asked questions

Find answers to the most commonly asked questions we receive from advisers and paraplanners.

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Viewpoint news

Keeping you up to date with pension news and industry updates.

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