Lifetime Allowance pre 6 April 2024

14 April 2025

Pension sharing and lump sum and lump sum and death benefit allowances
How pension sharing impacts lump sum and lump sum and death benefit allowances

24 January 2025

HMRC Pension Scheme Newsletter 166 - January 2025
HMRC’s January 2025 edition of the pension scheme newsletter

21 January 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

06 January 2025

Transitional tax-free amount certificate
Application, purpose and use of the transitional tax-free cash certificate

11 December 2024

Standard lump sum allowance, lump sum and death benefit allowance and annual allowance
The amounts of lump sum allowance, lump sum and death benefit allowance and annual allowance set out by the Treasury

06 December 2024

HMRC Pension Scheme Newsletter 165 - December 2024
HMRC’s December 2024 edition of the pension scheme newsletter

28 October 2024

HMRC Pension Scheme Newsletter 163 - October 2024
HMRC’s October 2024 edition of the pension scheme newsletter