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- A to Z - Pensions
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 money purchase annual allowance
- Annual allowance tapering for high incomes
- Annual allowance - scheme pays
- Annual allowance, who’s afraid of the big bad tax charge? - CPD module
- Automatic enrolment - detailed guidance (TPR)
- 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
- Average weekly earnings
- Capital Gains Tax Exempt Amounts and Rates
- Capped income drawdown and review dates
- Carry forward
- Carry forward top five frequently asked questions
- Carry forward made easy
- Carry forward in the 2015-16 transitional year
- Carry forward of unused annual allowance - case studies
- Carry forward - 3rd party contributions - Saving for future generations Pt I
- Carry forward - 3rd party contributions - Saving for future generations Pt II
- Case study - 60% tax relief on pension contributions (exc Scotland)
- Case study - 61.5% 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 - Lifetime allowance how benefits are tested
- Case study - Lifetime allowance - opt in or out of an employer's pension scheme
- Case study - Lifetime allowance at age 75 case study
- Case study - Lifetime allowance charge scheme pension in a defined benefit scheme
- Case study - Lifetime allowance charge – excess taken as income
- Case study - Case study - Lifetime allowance charge case studies
- 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 - UFPLSVS drawdown
- Cashing in your pension fund to purchase a property
- Centralised retirement propositions
- Child benefit avoiding the tax charge
- Compliance and enforcement strategy (TPR)
- Consumer prices index
- Contributing to a childs pension
- Contributions - all you need to know
- Contributions to registered schemes for overseas individuals
- Contributions and annual allowance
DEF
- Death benefits - CPD
- Death benefits - discretion or direction
- Death benefits - facts and planning - CPD
- Death benefits - nominated beneficiaries - 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
- 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 - pensions and divorce - CPD
- Divorce - pensions and divorce - frequently asked questions
- Divorce - pensions and divorce: our top five frequently asked questions
- Divorce - pensions sharing on divorce
- 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 - qualifying recognised overseas pension schemes (link to HMRC website)
- 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
- Flexi access drawdown - what is it?
GIJK
- 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 61.5% 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)
- Income tax rates & allowances (Scotland)
- Increases in minimum contributions for automatic enrolment pensions (TPR)
- Increase in normal minimum pension age in 2028
- Individual protection
- Inheritance Tax (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 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
- Investment rules
- Importance of inheritance tax planning (PDF)
- ISA rates & factors
LMN
- Lifetime allowance
- Lifetime allowance (rate)
- 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 - take it to the limit and beyond - CPD
- Lifetime allowance charge
- 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
- Look before you leap - pension transfers - CPD
- Lower and upper earnings limits
- National average earnings index
- National insurance rates and earnings limits from 6 April 2016
- National Insurance - contracted-Out Money Purchase Contribution Rates
- National Insurance - lower and upper earnings limits
- New state pension (rate)
- New State Pension: handouts (DWP)
- 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
- Pension age - increase in the NMPA to 57 in 2028
- Pension business owner - CPD
- 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
- 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)
- Pensions scams and liberation fraud
- Pensions sharing on divorce
- Pension transfers - how IHT might work on transfer
- Pensions and bankruptcy
- Pensions and divorce
- Pensions and divorce - frequently asked questions
- Pensions and divorce: our top five frequently asked questions
- Pensions v individual savings account - inheritance tax
- Pension switching: to switch or not to switch - that is the question
- Personal savings allowance (rate)
- Planning for age 75 - CPD
- Protecting pre 6 April 2006 benefits
- Protection of scheme specific tax-free cash case study
- Pension protection - primary, enhanced, fixed and individual protection - frequently asked questions
- Public Guardian - Scotland
- 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
- Residence nil-rate band part 1
- Residence nil-rate band part 2
- Residence nil-rate band (rate)
- 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 - 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
- State pension explained (DWP)
- State pension fact sheets (DWP)
- State pensions for women
- State pension transition
- State Second Pension explained
- 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
- 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 - CPD
- 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