– see also Foreign pensions

Annual allowance charge

Application of UK provisions

Computation of amount charged to UK tax

Double tax arrangements

Drawdown conditions

Generally

Information and inspection powers

Information requirements

Generally

Members of QROPS or former QROPS

Inheritance tax

Interest ending on death

International organisations setting up

KiwiSaver schemes

Lifetime allowance charge

Meaning

Member payment charges

Migrant member relief

Block transfers

Employers' contributions

Exemption of contributions

Generally

Information requirements

Members' contributions

Qualifying overseas pension scheme, meaning

Relevant migrant member, meaning

Migrant members' relief

Annual allowance charge

Attribution of payments to particular funds

Double taxation agreements

Employer contributions

HMRC's discretionary powers

Lifetime allowance charge

Member payment charges

Members' contributions

Relevant annuity

Relevant migrant member

Relevant non-UK scheme

Relieved member, meaning

Transfer member, meaning

Transitional reliefs

Mitigation of tax

Overseas territory, meaning

Pension, meaning

Prescribed countries or territories and prescribed conditions

Qualifying non-UK pension scheme

International organisations, requirements for schemes established by

Meaning

Recognition of scheme for tax purposes and requirements for

Requirements for

Qualifying overseas pension scheme, meaning

Qualifying recognised overseas pension scheme (QROPS)

Cessation, reporting requirements

Flexible access, reporting requirements

Meaning

Recognised transfers

Transfer no longer excluded from charge

Transfers, reporting requirements

Recognised overseas pension scheme

Responsibility assumed by government

UK trust territory, meaning