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Pensions a to z
To help you find a pensions related article we've put links to every single one of them on this page.
0-9
ABC
- Annual allowance
- Annual allowance and money purchase annual allowance - Rate
- Annual allowance - carry forward calculations
- Annual allowance - is paying a tax charge such a bad thing? - CPD module
- Annual allowance - scheme pays
- Annual allowance - tapering for high incomes
- Annual allowance - who’s afraid of the big bad tax charge? - CPD module
- Automatic enrolment - detailed guidance - TPR guidance
- Automatic enrolment - directors, limited liability partners and auto enrolment
- Automatic enrolment - frequently asked questions
- Automatic enrolment - guidance on certifying money purchase pension schemes - DWP
- Automatic enrolment earnings thresholds - Rate
- Average weekly earnings - Rate
- Capital Gains Tax - rates and exempt amounts - Rate
- Capped income drawdown and review dates
- Carry forward
- Carry forward calculations
- Carry forward in the 2015-16 transitional year
- Carry forward made easy
- Carry forward of unused annual allowance - case studies - PDF
- Carry forward top five frequently asked questions
- Case study - 3rd party contributions - Saving for future generations
- Case study - 60% tax relief on pension contributions (exc Scotland)
- Case study - 63% tax relief on pension contributions (Scotland)
- Case study - cashing in your pension fund to purchase a property
- Case study - emergency rate income tax
- Case study - extracting company profits
- Case study - How inheritance tax might apply to a pension transfer
- Case study - Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK
- Case study - Pension death benefits in trust case study
- Case study - UFPLS vs drawdown
- Cashing in your pension fund to purchase a property
- Centralised retirement propositions - CPD module
- Child benefit avoiding the tax charge
- Compliance and enforcement strategy - TPR guidance
- Consumer prices index - Rate
- Contracted-in contribution rates - Rate
- Contracting-out of the State Second Pension
- Contributing to a childs pension
- Contributions - all you need to know
- Contributions to registered schemes for overseas individuals
- Contributions and annual allowance - frequently asked questions
- Corporation tax - Rate
- CPD and webinars
DEF
- Death benefits - beneficiary drawdown
- Death benefits - CPD module
- Death benefits - discretion or direction
- Death benefits - facts and planning - CPD module
- Death benefits - frequently asked questions
- Death benefits - nominee and successor flexi access drawdown
- Death benefits - pensions in trust case study
- Death benefits - reasons why you might put pension death benefits into trust
- Death benefits - taxation of benefits
- Death benefits - what is a spousal bypass trust?
- Death benefits from April 2015
- Death benefits our top five questions
- Death benefits pre April 2015
- Deductibility of debts for Inheritance Tax
- Deferring the state pension – how does it work, and is it worthwhile?
- Defined benefit advice assessment tool (DBAAT) examples of unsuitability - CPD module
- Defined benefit transfers – two things to think about
- Directors, limited liability partners and auto enrolment
- Divorce - a guide to the treatment of pensions on divorce
- Divorce - pensions on divorce
- Divorce - pensions and divorce - CPD module
- Divorce - pensions and divorce - frequently asked questions
- Divorce - pensions and divorce: our top five frequently asked questions
- Divorce - pensions sharing on divorce
- Family Tree - Intergenerational planning - CPD module
- FAQs - Auto-enrolment
- FAQs - Contributions and annual allowance
- FAQs - Death benefits
- FAQs - Eligibility
- FAQs - Income drawdown
- FAQs - Investments
- FAQs - Lifetime allowance
- FAQs - Overseas
- FAQs - Pension ages
- FAQs - Pensions and divorce
- FAQs - Pension protection
- FAQs - Retirement benefits
- FAQs - Safeguarded rights
- FAQs - Salary exchange
- FAQs - Transfers
- FAQs - Triviality and small pots
- Financial planning - Tool
- Fixed protection
- Fixed rate GMP revaluation - Rate
- Flexi access drawdown - what is it?
GHIJK
- Helping members access DB transfer advice - Policy paper
- HMRC pension schemes newsletters
- 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
- How to get 60% tax relief on pension contributions (exc Scotland)
- How to get 63% tax relief on pension contributions (Scotland)
- In specie transfers
- 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 tax rates & allowances (UK excluding Scotland) - Rate
- Income tax rates & allowances (Scotland) - Rate
- Increases in minimum contributions for automatic enrolment pensions (TPR)
- Increase in normal minimum pension age in 2028
- Individual protection
- Inheritance tax - Rate
- Inheritance tax - exemptions for gifts - Rate
- Inheritance tax - how inheritance tax might apply to a pension transfer
- Inheritance tax - pensions v individual savings account
- Inheritance tax - residence nil-rate band - Rate
- Inheritance tax - the importance of inheritance tax planning
- Inheritance tax the deductibility of debts
- Intergenerational planning - CPD Module
- Investments - SSAS versus SIPP
- Investments, property and borrowing - frequently asked questions
- Investment rules
- ISA rates & factors - Rate
LMN
- Lifetime allowance
- Lifetime allowance - Rate
- 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 - individual protection
- Look before you leap - pension transfers - CPD module
- Lower and upper earnings limits - Rate
- Low and secondary earnings threshold - Rate
- National average earnings index - Rate
- National insurance rates and earnings limits from 6 April 2016
- National Insurance - contracted-in contribution rate - Rate
- National Insurance - contracted-out money purchase contribution rate - Rate
- National Insurance - contracted-out salary related contribution rate - Rate
- National Insurance - contracted-out salary related rebates - Rate
- National Insurance - lower and upper earnings limits - Rate
- National Insurance - low and secondary thresholds - Rate
- New State Pension explained
- New State Pension - handouts - DWP
- New State Pension - Rate
- New State Pension - resources for stakeholders and employers - DWP
- New State Pension - transition and contracting-out - DWP
- Nominee and successor flexi access drawdown
- Normal minimum pension age - increasing to 57 in 2028
OPQR
- Parental leave and pensions
- Pension ages - frequently asked questions
- Pension age - increase in the normal minimum pension age to 57 in 2028
- Pension business owner - CPD module
- Pension contributions - all you need to know
- Pension Credit - Rate
- 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 hot topics - CPD module
- Pension input periods and pension input amounts from 2015
- Pension input periods and pension input amounts pre 2015 rules
- Pension input periods - transitional rules for DB schemes (pre 6 April 2016)
- Pension input periods - transitional rules for DC schemes (pre 6 April 2016)
- Pension protection - primary, enhanced, fixed and individual protection - frequently asked questions
- Pension switching: to switch or not to switch - that is the question - CPD module
- Pension transfers - how IHT might work on transfer
- Pensions and bankruptcy
- Pensions on divorce
- Pensions and divorce - frequently asked questions
- Pensions and divorce: our top five frequently asked questions
- Pensions scams and liberation fraud
- Pensions sharing on divorce
- Pensions v individual savings account - inheritance tax
- Personal savings allowance - Rate
- Planning for age 75 - CPD module
- Power of attorney - NI Direct - Northern Ireland
- Power of attorney - Office of the Public Guardian (OPG18) - England & Wales
- Power of attorney - Public Guardian - Scotland
- Pension age - Increase in normal minimum pension age in 2028
- Primary and enhanced protection
- Protection of scheme specific tax-free cash case study
- Public service pension schemes - policy summary
- Public service pension schemes - full policy paper
- Reaching age 75: our top five frequently asked questions
- Reasons why you might put pension death benefits into trust
- Recycling of tax-free cash
- Redundancy payments being used for pension contributions
- Refund of contributions
- Retail prices index
- Retirement benefits - frequently asked questions
- Risk profiler
STU
- Safeguarded benefits
- Safeguarded benefits - frequently asked questions
- Salary exchange - a better way to save
- Salary exchange - frequently asked questions
- Scams - pensions
- Scheme pays
- Small lump sums
- Spousal bypass trust - what is it?
- SSAS versus SIPP - investments
- Stakeholder pensions - technical summary
- Standard lifetime allowance - Rate
- State pension - Basic State Pension explained
- State pension - Basic State Pension - 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 explained
- State pension - New State Pension - Rate
- State pension changes - questions and answers for stakeholders - DWP
- State pension deferral - if you reached State Pension age before 6 April 2016 - DWP
- State pension explained - DWP
- State pension fact sheets - DWP
- State pensions for women
- State pension transition
- State Second Pension explained
- Statutory adoption, maternity and paternity pay - Rate
- Statutory Sick Pay - Rate
- Taking benefits
- Taper trap - case study
- 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-free cash recycling
- Tax relief and annual allowance masterclass - CPD module
- Tax relief and redundancy payments
- Transferring pensions in ill-health
- Transfers - defined benefit transfers – two things to think about
- Transfers - frequently asked questions
- Transfers - in specie transfers
- Transfers - In specie transfers and contributions - what's the difference?
- Transfers - overseas transfers
- Transfers in drawdown - CPD module
- 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)
- Trivial lump sums for defined benefit schemes
- Triviality and small pots - frequently asked questions
VWXYZ
- What changes have been made to the lifetime allowance and annual allowances?
- What is a spousal bypass trust?
- What is flexi-access drawdown
- When would you use a spousal bypass trust
- Why paying a tax charge isn’t always a bad thing - CPD Module
- Winding-up lump sums
- Workplace pension calculators - Tool