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
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
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 - UFPLS vs Drawdown
Cashing in your pension fund to purchase a property
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 - 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 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’
Defined benefit transfers – three things to think about
Directors, limited liability partners and auto enrolment
Divorce - pensions and divorce
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)
H
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)
I
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 (exc Scotland)
Income tax rates & allowances (Scotland)
Increases in minimum contributions for automatic enrolment pensions (TPR)
Inheritance tax exemption for gifts
Inheritance tax - pensions v individual savings account
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
Lifetime allowance - individual protection
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
Lifetime allowance charge – excess taken as income
Lifetime allowance charge - scheme pension in a defined benefit scheme
M
Member contributions - tax relief and annual allowance
Member contributions and higher rate tax relief
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)
O
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 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
Personal savings allowance (rate)
Primary and enhanced protection
Protection of scheme specific tax-free cash
Protection - primary, enhanced, fixed and individual protection - frequently asked questions
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
S
Safeguarded benefits - frequently asked questions
Salary exchange - frequently asked questions
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)
Step-by-step guide to topping up your State Pension
State Pension - contracting-out of the State Second Pension
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 redundancy payments
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)
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