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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.
ABC
- Annual allowance
- Annual allowance and money purchase annual allowance - rate
- Annual allowance - scheme pays
- Annual allowance - tapering for high incomes
- Auto-enrolment: building on 10 years of success (CPD)
- 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
- Autumn Statement 2024 – inheritance tax proposals frequently asked questions
- Average weekly earnings - rate
- Can a Trustee pay out to themselves under a discretionary trust?
- Capital gains tax - rates and exempt amounts - rate
- Capped income drawdown and review dates
- Carry forward of pension annual allowance
- Carry forward calculations
- Carry forward of unused annual allowance - case studies - PDF
- Case study - 3rd party contributions - saving for future generations
- Case study - 60% tax relief on pension contributions
- Case study - cashing in your pension fund to purchase a property
- Case study - claiming state benefits
- Case study - emergency rate income tax
- Case study - extracting company profits
- Case study - how inheritance tax might apply to a pension transfer
- Case study - pension death benefits in trust case study
- Case study - UFPLS versus drawdown
- Cashing in your pension fund to purchase a property
- Centralised retirement propositions - CPD module
- Child benefit avoiding the tax charge
- Co-habiting couples and their rights
- Company, employer contributions and tax relief
- Compensation
- Compliance and enforcement strategy - TPR guidance
- Consumer duty and death benefits
- Consumer prices index - rate
- Contracting-out of the State Second Pension
- Contributing to a child's pension
- Contributions to registered schemes for overseas individuals
- Contributions, annual allowance and tax relief - frequently asked questions
- Corporation tax - rate
- CPD and webinars
DEF
- Death benefits
- Death benefits - beneficiary drawdown
- Death benefits - direction
- Death benefits - discretion and how to nominate a beneficiary
- Death benefits - frequently asked questions
- Death benefits - nominee and successor flexi access drawdown
- Death benefits - pensions in trust case study
- Death benefits - what is a spousal bypass trust?
- Deductibility of debts for inheritance tax
- Deferring the state pension – how does it work, and is it worthwhile?
- 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 - frequently asked questions
- Divorce - pensions sharing order
- Family tree - Intergenerational planning - CPD module
- FAQs - automatic enrolment
- FAQs - contributions and annual allowance
- FAQs - death benefits
- FAQs - eligibility
- FAQs - income drawdown
- FAQs - investments
- FAQs - pensions and divorce
- FAQs - pension protection
- FAQs - retirement benefits
- FAQs - safeguarded rights
- FAQs - salary sacrifice
- FAQs - transfers
- FAQs - transfers in drawdown
- FAQs - triviality and small pots
- Financial planning - tool
- Fixed protection
- Fixed rate GMP revaluation - rate
- Flexi access drawdown - what is it?
GHIJK
- 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 claim higher rate tax relief on pension contributions
- How to get at least 60% tax relief on pension contributions
- 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 business relief changes
- Inheritance tax - exemptions for gifts - rate
- Inheritance tax - how inheritance tax might apply to a pension transfer
- Inheritance tax - long term resident
- Inheritance tax on pension death benefits from April 2027
- Inheritance tax - pensions versus individual savings account
- Inheritance tax - rate
- Inheritance tax - residence nil-rate band - rate
- Inheritance tax the deductibility of debts
- Intergenerational planning - CPD Module
- Intestacy - Understanding the rules in the UK
- Investments - frequently asked questions
- Investments - SSAS vs SIPP - what's the difference?
- Investments, property and borrowing - frequently asked questions
- Investment rules
- ISA rates & factors - rate
LMN
- Lifetime allowance - fixed protection
- Lifetime allowance - individual protection
- Lifetime allowance and benefit crystallisation events before April 2024
- Lifetime allowance - rate
- Lifetime allowance - what replaced it on 6 April 2024
- Long Term Resident and Inheritance Tax
- Lower and upper earnings limits - rate
- Low and secondary earnings threshold - rate
- Lump sum allowance - rate
- Lump sum and death benefit allowance - rate
- Lump sum allowance (LSA) and lump sum and death benefit allowance (LSDBA)
- National insurance rates and earnings limits from 6 April 2016
- 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 credit - rate
- Pension credit: PC10S - A Detailed Guide to for Advisers and Others - DWP
- Pension death benefits
- Pension death benefits in trust case study
- Pension input periods and pension input amounts
- Pension investment rules
- Pension protection - primary, enhanced, fixed and individual protection - frequently asked questions
- Pension transfers - how inheritance tax might work on transfer
- Pensions and bankruptcy
- Pensions on divorce
- Pensions and divorce - frequently asked questions
- Pensions and means tested benefits
- Pensions scams and liberation fraud
- Pensions sharing on divorce
- Pensions versus individual savings account - inheritance tax
- Personal savings allowance - rate
- Power of attorney - NI Direct - Northern Ireland
- Power of attorney - Office of the Public Guardian (OPG18) - England & Wales
- Power of attorney - Public Guardian - Scotland
- Primary and enhanced protection
- Protected pension age
- Protection of scheme specific tax-free cash
- Protected tax-free cash on transfer
- 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
- Refunds of pension contributions
- Resident nil rate band - inheritance tax - rate
- Retail prices index - rate
- Retirement benefits - frequently asked questions
- Risk profiler - tool
STU
- Safeguarded benefits
- Safeguarded benefits - frequently asked questions
- Salary sacrifice - a better way to save
- Salary sacrifice - frequently asked questions
- Scams - pensions
- Scheme pays
- Scheme specific tax-free lump sum protection
- Small lump sums
- Spousal bypass trust - what is it?
- SSAS vs SIPP - what's the difference?
- 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
- 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 recycling
- Tax relief and annual allowance masterclass - CPD module
- Tax relief and redundancy payments
- Transfers - frequently asked questions
- Transfers - in specie transfers and contributions - what's the difference?
- Transfers - overseas transfers
- Transfers in drawdown - frequently asked questions
- Transitional tax-free amount certificates – an explanation
- Trivial commutation lump sums
- Triviality and small pots - frequently asked questions
- UFPLS, drawdown, scheme specific TFC and the strange case of the permissive statutory override - case study
- Uncrystallised funds pension lump sums
- Understanding the Rules of Intestacy in the UK
- Universal credit - rate
- Unmarried co-habiting couples and their rights
- Useful links
- Using a pension to offset ISA losses
- Using salary sacrifice to save on National Insurance costs