Scheme Administration

29 January 2025

Unauthorised or authorised payments (adviser charging)
Rebated commission, adviser charging, consultancy charging and the pensions advice allowance, in relation to unauthorised and authorised payments

29 January 2025

Unauthorised payment charges - detailed summary
The four tax charges that can be applied on funds held by, or payments made out of, registered pension schemes in certain circumstances - the unauthorised payments charge, the unauthorised payments surcharge, the scheme sanction charge and the de-registration charge

29 January 2025

Tax charges on unauthorised pension payments - quick summary
The various tax charges that can arise on unauthorised pension payments, who is liable for these, and by when they must be paid

29 January 2025

Authorised member and employer pension payments
Authorised member and employer payments, and further payments that are authorised by regulations including payments made in error and the pensions advice allowance