We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Newsletter 159, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Newsletter 163, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Compile and submit Event Reports on the service and find out how to make payments and amend earlier reports.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Find out how the ending of contracting-out affects pension entitlements, notifications and Guaranteed Minimum Pension (GMP) calculations.
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).