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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

Inheritance tax on pension death benefits from April 2027

The government has announced its intention to bring unused pension funds and death benefits within the value of an individual’s estate for inheritance tax purposes from 6 April 2027.

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Lump sum allowance and lump sum and death benefit allowance

The Lump Sum Allowance (LSA) and the Lump Sum and Death Benefit Allowance (LSDBA) were introduced on 6 April 2024 to replace the Lifetime Allowance. The LSA applies to the amount of tax-free lump sums you can access from all your pension savings, while the LSDBA is a limit on the total amount of tax-free lump sums that can be paid from your pension upon death.

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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.

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Webinar and CPD

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

Webinar and CPD  

Auto enrolment

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

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Benefit options and allowances

Find out more about the benefit options, protections, lifetime allowance, and how the new lump sum allowances apply to pensions.

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Budgets

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

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Case studies

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

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Contributions, annual allowance and tax relief

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

Read more  about Contributions, annual allowance and tax relief

Death benefits & inheritance tax

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

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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.

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Investment rules

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

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Overseas

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

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Pensions and divorce

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

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Rates and factors

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

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State benefits, pensions and related manuals

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

Read more  about State benefits, pensions and related manuals

Transfers

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

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Useful links

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

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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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Viewpoint news

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

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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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Inheritance tax

Whether you’re looking to help your clients plan for the future, or want to learn more about inheritance tax, we have articles and other resources that can help you. 

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