Pension Schemes Services

Welcome to HMRC Pension Schemes Services pages. We deal with the policy, operational and technical work relating to pension schemes. These pages include information on how to comply with tax obligations in relation to pension schemes and how to use our online service - Pension Schemes Online.

However, we do not deal with other pension issues:

If your query is about how your individual pension income is taxed please see the pensioners' pages on our website or contact your local tax office.
If your query is about your individual National Insurance contributions or contracting-out of the second state pension please contact the National Insurance Contributions Office.
If your query is about your State Pension please contact The Pension Service (Opens new window) which is part of the Department for Work and Pensions.

The following pages feature information on administering the rules around how pensions are taxed. Please note that some information about tax rules prior to 6 April 2006 still appears on the website - however, these pages are clearly signposted.