Understanding the tax rules on pension schemes and their management
Tackling pension liberation
HM Revenue & Customs is taking action against pension liberation. The process to register a pension scheme has changed.
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Pension schemes

Introduction to pension schemesWhat pension schemes are, how they work, types of pensions, getting help or complaining about problems, tracing a pension

Pension schemes - tax reliefs and chargesUnderstanding tax rules and reliefs, when you pay tax charges on pension payments and investments, annual and lifetime allowances

Taking payments from your pension potFind out when you can take your pension, what your options are, when you can get a lump sum, re-investing your pension and more

Pension schemes and life eventsPension scheme closing, transferring a pension, leaving your job, ill health, divorce, bankruptcy and death - find out what happens

Information reporting and record keeping for pension schemesReports to HMRC and members, claim tax relief, find a reference number, using online services, register and wind up schemes and more

Overseas pension schemesUnderstanding which foreign schemes can qualify, tax relief on contributions, transferring savings and making payments

Pension schemes for advisers and practitionersManuals, detailed guidance, newsletters and forms for professional scheme administrators

National Insurance services to pensions industryNational Insurance rebates information and guidance on pension schemes that are contracted out of the State Second Pension