We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
How to apply for and check protections from the reductions in lifetime allowance.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
How to manage a registered pension scheme if you're a scheme administrator.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
Find out rates and allowances for pension schemes for the 2024 to 2025 tax year.
Use this service to correct your tax position if you have been affected by the public service pensions remedy (also known as McCloud).
This newsletter published by HMRC in June 2024 is to update stakeholders on the latest news about the public service pensions remedy.
How you can use relief at source to claim tax relief back on pension scheme contributions.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
Newsletter 159, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Use the revaluation of earnings factors to calculate your scheme member’s GMP.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).