Policy papers and consultations

This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Pension schemes — relief at source amendments

  Who is likely to be affected Scheme administrators of registered pension…

• Draft legislation (accessible version)

  Pension relief at source (1) Part 4 of FA 2004 (pension schemes) is…

• Explanatory note (accessible version)

  Clause 1: Pension relief at source Summary 1. This measure provides the…

This measure introduces an extension to pension scheme information and notice deadlines.

• From: HM Revenue & Customs
• Updated: 27 October 2021

• Pension Scheme Pays reporting: information and notice deadlines

  Who is likely to be affected Individuals who have retrospective increases…

This Tax Information and Impact Note is about changes to the two income thresholds in calculating the tapered annual allowance and reducing the minimum tapered annual allowance.

• From: HM Revenue & Customs
• Updated: 11 March 2020

• Pensions Tax Changes to income thresholds for calculating the tapered annual allowance from 6 April 2020

  Who is likely to be affected Following an increase in the threshold income…

This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.

• From: HM Revenue & Customs
• Updated: 9 November 2018