FOR ADVISERS ONLY
A to Z (Pensions)
A B C D E F G H I J K L M N O P Q R S T U V WXYZ
0-9
60% tax relief on pension contributions
3rd party contributions - Saving for future generations Pt I
3rd party contributions - Saving for future generations Pt II
A
Auto enrolment - frequently asked questions
Automatic enrolment - detailed guidance (TPR)
Automatic enrolment - directors, limited liability partners
Automatic enrolment - guidance on certifying money purchase pension schemes (DWP)
C
Capped income drawdown and review dates
Carry forward in the 2015-16 transitional year
Carry forward of unused annual allowance - case studies
Carry forward - our top five frequently asked questions
Case study - 3rd party contributions - Saving for future generations Pt I
Case study - 3rd party contributions - Saving for future generations Pt II
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 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 - 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
Child Benefit - avoiding the tax charge
Compliance and enforcement strategy (TPR)
Contracting out of the State Second Pension
Contributing to a child's pension
Contributions to registered schemes for overseas individuals
Contributions and annual allowance - frequently asked questions
D
Death benefits - frequently asked questions
Death benefits from April 2015
Death benefits - discretion or direction
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 and spousal bypass trusts
Deductibility of debts for Inheritance Tax
E
Eligibility - frequently asked questions
Emergency tax and lump sum withdrawals
Emergency rate tax - case study
H
HMRC Pension Schemes newsletters
HMRC Trusts, Settlements and Estates Manual
House of Commons briefing papers - State Pensions 2017: FAQs for MPs
I
Inheritance Tax the deductibility of debts
In specie transfers and contributions - what's the difference?
Increases in minimum contributions for automatic enrolment pensions (TPR)
Income drawdown - frequently asked questions
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 at age 75 case study
Lifetime allowance charge - case study
Lifetime allowance - frequently asked questions
Lifetime allowance charge - scheme pension in a defined benefit scheme
Lifetime allowance charge - designated money in drawdown at age 75
Lifetime allowance - opt in or out of an employer's pension scheme
M
Member contributions - tax relief and annual allowance
N
New State Pension: handouts (DWP)
New State Pension: resources for stakeholders and employers (DWP)
O
Overseas - contributions to registered schemes for overseas individuals
Overseas – case study - continuing to pay pension contributions after leaving the UK
P
Pension ages - frequently asked questions
Pensions and divorce - frequently asked questions
Pensions and divorce - our top five 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)
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
Residence nil-rate band part 1
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
Step-by-step guide to topping up your 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
Tax-free cash protection on transfer
Tax-free cash protection on transfer: some common questions
Transfers - frequently asked questions
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