Pension schemes - tax reliefs and charges

Pension schemes and tax - the basics An introduction to how tax reliefs and tax charges for pension schemes work

Tax relief on pension contributions Find out what you can pay into a pension scheme, how much tax relief you can get and how you'll get it

The lifetime allowance for pension schemes What is the lifetime allowance, when you'll pay tax charges, protecting pension savings from the charge and more

The annual allowance for pension schemes Understanding what the annual allowance is, how it works and calculating and paying any tax charge due

Pension scheme investments and tax Most investments qualify for tax relief, but some will generate extra tax charges, find out more

Tax returns for trustees of registered pension schemes Who needs to complete a pension scheme tax return, deadlines, what happens when a scheme closes, getting help and advice

Relief at source for pension schemes Guidance on how to claim relief on contributions paid using the relief at source process, and reporting requirements

Pension payments Employer guidance on PAYE deductions for regular pension payments, annuities, lump sums and special situations

Unauthorised payments from pension pots Find out why some payments are unauthorised and what the tax charges are on these payments