Simplified Tax Regime

23 April 2025

Small pots and triviality - what you need to know
The rules regarding the commutation of small personal pension pots and small occupational pension scheme benefits, and the rules regarding the payment of a trivial commutation lump sum

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

06 April 2025

Pension benefits - a summary
The ways in which income can be taken from a money purchase pension scheme

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

29 January 2025

Early leaver - benefit options
The benefit options for an early leaver of an occupational scheme

28 January 2025

Small pension payments
The terms under which low pension benefit values can be commuted during a member�s lifetime

28 January 2025

Serious ill-health commutation
The requirements for commutation of benefits on serious ill-health

27 January 2025

Retirement date
When benefits can be taken, including those with transitional protection in respect of special early retirement ages

21 January 2025

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

21 January 2025

The self-assessment tax return and pensions
The completion of the pensions elements of the self-assessment tax return