Guidance

Pensions technical note: transitional provisions for aligning pension input periods

Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.

• From: HM Revenue & Customs
• Published: 8 July 2015

Documents

Pensions technical note: transitional provisions for aligning pension input periods

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Details

This technical note is based on draft legislation which is subject to change as it progresses through Parliament. Final updated guidance will be provided after the legislation receives Royal Assent.

Published 8 July 2015