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.

Important information

HM Revenue and Customs - Abolition of the lifetime allowance – guidance

HMRC announced on 4 April 2024 that some of the legislation needed to make the changes for the new allowances (lump sum allowance and the lump sum and death benefit allowance) isn’t ready. This affects some death benefits, retirements and transfers.

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Featured pension articles

What replaced the lifetime allowance on 6 April 2024?

This article explains how the new lump sum allowance and the lump sum death benefit allowance will apply to pension benefits from 6 April 2024.

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Transitional tax-free amount certificates

Here we explain what a transitional tax-free amount certificate is and does. How to decide whether to apply for one and what information would allow you to successfully apply for one.

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Explore Technical Central

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.

Benefit options and allowances

Find out more about the benefit options, protections, lifetime allowance, and how the new lump sum allowances will work from 6 April 2024.

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.

Frequently asked questions

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

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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.

Overseas

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

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.

Ask us a question

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

Viewpoint news

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

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