Guidance

Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes: HS346 Self Assessment helpsheet

Pension savings tax charges and taxable lump sums from overseas pension schemes.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2017 — See all updates

This publication was withdrawn on 7 June 2019

The HS346 Self Assessment helpsheet is out of date. You can find out more information in the Pension savings - tax charges on any excess over the lifetime allowance and the annual allowance, and on unauthorised payments: HS345 Self Assessment helpsheet.

Documents

HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (2015)

HTML

HS346 working sheet 2015

PDF, 103 KB, 1 page

HS346 Pension savings tax charges - guidance for members of overseas pension schemes that are not UK registered pension schemes (2014)

Ref: HS346

PDF, 242 KB, 26 pages

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Details

This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your tax return. It covers:

• benefits in excess of the lifetime allowance
• pension savings in excess of the annual allowance
• unauthorised payments
• short service refunds of contributions
• lump sum death benefit payments
• serious ill health lump sums paid after you reached age 75
• trivial commutation and winding-up lump sums
• flexible drawdown taken during a period of temporary non residence

HM Revenue and Customs is not producing a version of this helpsheet for 2016 onwards because it has been merged with HS345 Self Assessment helpsheet.

Published 4 July 2014
Last updated 6 April 2017 + show all updates

1. 6 April 2017

   HM Revenue and Customs is not producing a 2017 version of this helpsheet, because it has been merged with HS345, please search GOV.UK for HS345.

2. 6 April 2016

   HMRC is not producing a 2016 version of this helpsheet because it has been merged with HS345, please search GOV.UK for HS345.

3. 20 May 2015

   Rates, allowances and duties have been updated for the tax year 2015 to 2016.

4. 4 July 2014

   First published.