FOR ADVISERS ONLY
A to Z (Pensions)
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0-9
60% tax relief on pension contributions (excluding Scotland)
61.5% tax relief on pension contributions (Scotland)
3rd party contributions - Saving for future generations Pt I
3rd party contributions - Saving for future generations Pt II
A
An explanation of the money purchase annual allowance
Annual allowance - is paying a tax charge such a bad thing?
Annual allowance and money purchase annual allowance (rates)
Annual allowance - money purchase annual allowance: an explanation
Annual allowance - tapering of annual allowance for high incomes - adjusted and threshold incomes
Annual allowance - scheme pays
Annual allowance, who's afraid of the big bad tax charge - CPD
Automatic enrolment - detailed guidance (TPR)
Automatic enrolment - directors, limited liability partners
Automatic enrolment - frequently asked questions
Automatic enrolment - guidance on certifying money purchase pension schemes (DWP)
Automatic enrolment - our top five questions
C
Capital gains tax exempt amounts
Capped income drawdown and review dates
Carry forward - transitional rules for DB schemes (pre 6 April 2016)
Carry forward - transitional rules for DC schemes (pre 6 April 2016)
Carry forward - our top five frequently asked questions
Carry forward in the 2015/16 transitional year
Carry forward of unused annual allowance - case studies
Case study - 3rd party contributions - Saving for future generations Pt I
Case study - 3rd party contributions - Saving for future generations Pt II
Case study - 60% tax relief on pension contributions (excluding Scotland)
Case study - 61.5% tax relief on pension contributions (Scotland)
Case study - carry forward made easy(ish)
Case study - cashing in your pension fund to purchase a property
Case study - emergency rate tax
Case study - extracting company profits
Case study - lifetime allowance - opt in or out of an employer's pension scheme
Case study - lifetime allowance at age 75
Case study - lifetime allowance charge
Case study - lifetime allowance charge – excess taken as income
Case study - lifetime allowance charge - designated money in drawdown at age 75
Case study - lifetime allowance charge - scheme pension in a defined benefit scheme
Case study - lifetime allowance - how benefits are tested
Case study - overseas – continuing to pay pension contributions after leaving the UK
Case study - pension death benefits in trust
Case study - residence nil-rate band part 1
Case study - residence nil-rate band part 2
Case study - state pensions for women
Case study - UFPLS vs drawdown
Case study - using salary exchange to help mitigate the increase in National Insurance contributions
Cashing in your pension fund to purchase a property case study
Centralised retirement propositions - CPD
Child benefit - avoiding the tax charge
Compliance and enforcement strategy (TPR)
Contracted-out final salary age related rebates
Contracting-out of the State Second Pension
Contributing to a child's pension
Contributions - all you need to know
Contributions to registered schemes for overseas individuals
Contributions and annual allowance - frequently asked questions
D
Death benefits - discretion or direction
Death benefits – facts and planning - CPD
Death benefits - frequently asked questions
Death benefits - nominee and successor flexi-access drawdown
Death benefits - nominated beneficiaries - frequently asked questions
Death benefits - our top five questions
Death benefits - pre 6 April 2015 overview
Death benefits - reasons why you might put pension death benefits into trust
Death benefits - taxation of benefits
Death benefits from April 2015
Death benefits and spousal bypass trusts
Death benefits in trust - case study
Deductibility of debts for inheritance tax
Defaqto drawdown guide - ‘Using drawdown to provide a sustainable income’
Deferring the state pension – how does it work, and is it worthwhile?
Defined benefit advice assessment tool (DBAAT) - examples of unsuitability - CPD
Defined benefit transfers – three things to think about
Directors, limited liability partners and auto enrolment
Divorce - a guide to the treatment of pensions on divorce
Divorce - pensions and divorce
Divorce and pensions - webinar
Divorce - pensions and divorce - frequently asked questions
E
Eligibility - frequently asked questions
Emergency tax and lump sum withdrawals
Emergency rate tax - case study
Employer contributions and tax relief
F
FAQs - contributions and annual allowance
FAQs - death benefits - nominated beneficiaries
FAQs - investments, property and borrowing
FAQs - protection - primary, enhanced, fixed and individual protection
FAQs - qualifying recognised overseas pension schemes (link to HMRC website)
FAQs - salary exchange/sacrifice
FAQs - scheme sanction charges (link to HMRC website)
G
Gathering information for pension transfer advice - CPD
Good with your money: transferring out of your company pension - what are the pros and cons? - CPD
H
Helping members access DB transfer advice policy paper
HMRC Pension Schemes newsletters
HMRC Trusts, Settlements and Estates Manual
House of Commons briefing papers - inheriting pension rights
House of Commons briefing papers - State Pensions 2021: FAQs for MPs
How inheritance tax might apply to a pension transfer (deceased estate taxed in England)
How inheritance tax might apply to a pension transfer (deceased estate taxed in Scotland)
How to get 60% tax relief on pension contributions (exc Scotland)
How to get 61.5% tax relief on pension contributions (Scotland)
I
Ill health - transferring pensions in ill-health
In specie transfers and contributions - what's the difference?
Income drawdown - capped income drawdown and review dates
Income drawdown - flexi-access drawdown
Income drawdown - frequently asked questions
Income drawdown - the good, the bad and the ugly - CPD
Income tax rates & allowances (exc Scotland)
Income tax rates & allowances (Scotland)
Increases in minimum contributions for automatic enrolment pensions (TPR)
Increase in normal minimum pension age in 2028
Inheritance tax exemption for gifts
Inheritance tax - pensions v individual savings account
Inheritance tax planning using Whole of Life plans - CPD
Inheritance tax - residence nil-rate band part 1
Inheritance tax - residence nil-rate band part 2
Inheritance tax the deductibility of debts
Inter vivos - how does it apply to gifts and when should it be used?
Investments - SSAS versus SIPP
Investments, property and borrowing - frequently asked questions
L
Lifetime allowance - age 75 case study
Lifetime allowance - all you need to know
Lifetime allowance - benefit crystallisation events and the lifetime allowance charge
Lifetime allowance - fixed protection
Lifetime allowance - frequently asked questions
Lifetime allowance - how benefits are tested case study
Lifetime allowance - individual protection
Lifetime allowance: is paying a tax charge such a bad thing?
Lifetime allowance - opt in or out of an employer's pension scheme
Lifetime allowance - primary and enhanced protection
Lifetime allowance charge - case studies
Lifetime allowance charge - designated money in drawdown at age 75 case study
Lifetime allowance charge – excess taken as income case study
Lifetime allowance charge - scheme pension in a defined benefit scheme case study
M
Member contributions - tax relief and annual allowance
Member contributions and higher rate tax relief
Normal minimum pension age increase in 2028
N
National average earnings index
National Insurance rates and earnings limits from 6 April 2016
National Insurance contracted-in contribution rates
National Insurance contracted-out salary related contribution rates
National Insurance lower & upper earnings limits
New State Pension: handouts (DWP)
New State Pension: resources for stakeholders and employers (DWP)
New State Pension transition and contracting-out (DWP)
O
Office of the Public Guardian (OPG18)
Overseas – case study - continuing to pay pension contributions after leaving the UK
Overseas - contributions to registered schemes for overseas individuals
P
Pension ages - frequently asked questions
Pension age - increase in the NMPA to 57 in 2028
Pension contributions - all you need to know
Pension credit: PC10S - A Detailed Guide to for Advisers and Others (DWP)
Pension credit extra information (DWP)
Pension death benefits in trust - case study
Pension input periods and pension input amounts (post 8 July 2015 rules)
Pension input periods and pension input amounts (pre 8 July 2015 rules)
Pension input periods: transitional rules for DC schemes
Pension input periods: transitional rules for DB schemes
Pension transfers - how inheritance tax might apply (England)
Pension transfers - how inheritance tax might apply (Scotland)
Pensions and divorce - frequently asked questions
Pensions and divorce - our top five questions
Pensions v individual savings account - inheritance tax
Pension switching: to switch or not to switch - that is the question
Personal savings allowance (rate)
Primary and enhanced protection
Protecting pre 6 April 2006 benefits
Protection of scheme specific tax-free cash case study
Protection - primary, enhanced, fixed and individual protection - frequently asked questions
Public service pension schemes - podcast
R
Reaching age 75: our top five frequently asked questions
Reasons why you might put pension death benefits into trust
Redundancy payments being used for pension contributions
Residence nil-rate band part 1
Residence nil-rate band part 2
Residence nil-rate band (rate)
Responsible investment - preparing for a climate of change - CPD
S
Safeguarded benefits - frequently asked questions
Salary exchange - a better way to save
Salary exchange - frequently asked questions
Salary exchange - help mitigate the increase in National Insurance contributions
Spousal bypass trust - what is it?
SSAS versus SIPP - investments
Stakeholder pensions - technical summary
Standard lifetime allowance (rate)
Statutory adoption, maternity and paternity pay (rate)
State pension - contracting-out of the State Second Pension
State pension - Deferring the state pension – how does it work, and is it worthwhile?
State pension - New State Pension
State pension changes - questions and answers for stakeholders
State pension deferral - if you reached State Pension age before 6 April 2016
T
Tapering of annual allowance for high incomes - adjusted and threshold incomes
Taxation of pension death benefits
Tax-free cash protection on transfer
Tax-free cash protection on transfer: some common questions
Tax relief and annual allowance masterclass - CPD
Tax relief and redundancy payments
Transferring pensions in ill-health
Transfers - defined benefit transfers – three things to think about
Transfers - frequently asked questions
Transfers - in specie transfers
Transfers - overseas transfers
Transfers in drawdown - our top five frequently asked questions
Transitional rules for DB schemes (pre 6 April 2016)
Transitional rules for DC schemes (pre 6 April 2016)
U
Uncrystallised funds pension lump sums
Using salary exchange to help mitigate the increase in National Insurance contributions
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