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.
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.
Explore Technical Central
Help your corporate clients meet their auto enrolment duties with our webinars, FAQs and guidance.
Get time-saving quick read summaries of the Chancellor's budget statements from 2020 onwards.
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.
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.
From transfer rules to tax relief, discover the pension implications for clients who currently live or are thinking of living abroad.
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.
Get up-to-date information on key pension transfer topics, including protecting tax-free cash and safeguarded benefits.
We’ve gathered together useful links to organisations and sites that can provide you with more information and support.
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Webinar and CPD
Meet your ongoing continuous professional development requirements with the help of our CPD modules.
Frequently asked questions
Find answers to the most commonly asked questions we receive from advisers and paraplanners.