Policy paper

Pensions tax: bridging pensions

This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.

• From: HM Revenue & Customs
• Published: 9 December 2015
• Last updated: 25 October 2016 — See all updates

Documents

Pensions tax: bridging pensions

HTML

Regulations covering bridging pensions has been published

http://www.legislation.gov.uk/uksi/2016/1005/contents/made

Draft clause 13

PDF, 38.2 KB, 2 pages

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Draft explanatory notes clause 13

PDF, 66.5 KB, 2 pages

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Details

This legislation will ensure that the existing circumstances when a scheme pension can be reduced following the payment of a bridging pension, are maintained following changes to the state pension.

Published 9 December 2015
Last updated 25 October 2016 + show all updates

1. 25 October 2016

   A link to the regulations covering bridging pensions has been added.

2. 9 December 2015

   First published.