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Pensions Tax Relief Reform

HMRC is reforming pensions tax relief, including changes to salary sacrifice arrangements for pension contributions (effective from 6 April 2029) and restrictions on tax-free overseas transfers of UK pensions. The reforms aim to simplify the tax system and prevent tax avoidance while maintaining incentives for pension saving.

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Family: Consultations
31 Dec 2017 | Consultation outcome HM Revenue & Customs linked

The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018 — consultation closed

This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.

▤ View document · ↗ GOV.UK · ↓ Explanatory memorandum to the Registered Pensio… (3pp)
+1 more
↓ The Registered Pension Schemes (Relief at Source)(Amendment… (4pp)
30 Nov 2017 | Consultation outcome HM Revenue & Customs linked

The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018 — consultation opened

This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.

▤ View document · ↗ GOV.UK · ↓ Explanatory memorandum to the Registered Pensio… (3pp)
+1 more
↓ The Registered Pension Schemes (Relief at Source)(Amendment… (4pp)
30 Nov 2017 | Consultation outcome HM Revenue & Customs linked

The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018 — outcome published

This technical consultation seeks views on the draft regulations and explanatory memorandum for changes to the Registered Pension Schemes (Relief at Source) Regulations 2005.

▤ View document · ↗ GOV.UK · ↓ Explanatory memorandum to the Registered Pensio… (3pp)
+1 more
↓ The Registered Pension Schemes (Relief at Source)(Amendment… (4pp)