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This measure is about changes to transfers to Qualifying Recognised Overseas Pension Schemes established in the European Economic Area (EEA) and Gibraltar, requirements that overseas pension schemes and recognised overseas p…
Who is likely to be affected Individuals who want to transfer part or all…
1 Overseas transfer charge: pension schemes in EEA state or Gibraltar (1)…
This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
Who is likely to be affected Pension scheme administrators of registered…
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 …
Pension relief at source (1) Part 4 of FA 2004 (pension schemes) is…
Clause 1: Pension relief at source Summary 1. This measure provides the…
The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.
This consultation seeks views on the draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2019.
First published during the 2019 to 2022 Johnson Conservative government
A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.
This measure introduces an extension to pension scheme information and notice deadlines.
This measure introduces an increase in the normal minimum pension age.
This tax information and impact note is about reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI).
Have your say on a new set of proposals to offer more flexibility to senior clinicians in the NHS Pension Scheme.
This measure provides for the taxation of collective money purchase benefits.
This consultation seeks views on the draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018.
First published during the 2016 to 2019 May Conservative government
This consultation sets out the government’s proposals for CDC pension schemes.
This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
This consultation seeks views on the Pension Protection Fund (Compensation) (Amendment) (No.2) Regulations 2018.
This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.
This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.
This technical consultation seeks comments on how changes to payment rules for relevant non-UK schemes (RNUKS) will affect member's funds.
This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.
This measure ensures transfers to qualifying recognised overseas pension schemes (QROPS) requested on or after 9 March 2017 will be taxable under defined conditions.
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