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Pensions Lifetime Allowance Abolition

HM Revenue & Customs is implementing the abolition of the Pensions Lifetime Allowance (LTA), a long-standing cap on tax-relieved pension savings. The reform involves amending regulations under the Finance Act 2004 to remove the charge and associated administrative requirements for registered pension schemes.

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Family: Consultations
4 Apr 2022 | Consultation outcome HM Revenue & Customs linked

Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 — outcome published

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.

▤ View document · ↗ GOV.UK · ↓ (Draft) The Registered Pension Schemes (Miscell…
+1 more
↓ (Draft) The Registered Pension Schemes (Miscellaneous Amend… (4pp)
15 Mar 2022 | Consultation outcome HM Revenue & Customs linked

Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 — consultation closed

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.

▤ View document · ↗ GOV.UK · ↓ (Draft) The Registered Pension Schemes (Miscell…
+1 more
↓ (Draft) The Registered Pension Schemes (Miscellaneous Amend… (4pp)
18 Feb 2022 | Consultation outcome HM Revenue & Customs linked

Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 — consultation opened

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.

▤ View document · ↗ GOV.UK · ↓ (Draft) The Registered Pension Schemes (Miscell…
+1 more
↓ (Draft) The Registered Pension Schemes (Miscellaneous Amend… (4pp)