Guidance and regulation

Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 February 2024

• Lifetime allowance guidance newsletter: February 2024

  Frequently asked questions Lump Sums and Lump Sum Death Benefits Question…

Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 8 February 2024

• Lifetime allowance guidance newsletter — December 2023

  1. Pension commencement lump sums Pension Schemes Newsletter 152 invited…

If you are a member, or are the beneficiary of a deceased member of a public service pension scheme, check if you are affected by the public service pensions remedy (McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.

• From: HM Revenue & Customs
• Updated: 16 September 2014

Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.

• From: HM Revenue & Customs
• Updated: 27 March 2023

How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.

• From: HM Revenue & Customs
• Updated: 23 April 2015

As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.

• From: HM Revenue & Customs
• Updated: 16 September 2014

This guidance for occupational pension scheme trustees and managers provides information on disclosure and administration regulations.

• From: Department for Work and Pensions
• Updated: 21 October 2022

Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.

• From: HM Revenue & Customs
• Updated: 16 September 2014

If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Find out about lifetime allowance charges following the public service pensions remedy (known as McCloud), including how to request a refund and report new charges.

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you’re a member or a beneficiary of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023

How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.

• From: HM Revenue & Customs
• Updated: 16 September 2014

If you're a pension scheme administrator of a local government public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.  

• From: HM Revenue & Customs
• Updated: 5 October 2023

How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023