Advice, employee benefits

Annual allowance charge

Alternative chargeable amount

Carry-forward of allowance to years 2011–12 onwards

Cash balance arrangements

Chargeable amount

Flexible drawdown conditions, individuals meeting

Generally

Liability for the charge

Modification (tax year 2015-16)

Pension input amounts, cash balance arrangements

Pension input amounts, defined benefit schemes

Pension input amounts, hybrid arrangements

Pension input amounts, money purchase arrangements

Pension input periods

Rights first flexibly accessed

Tapered reduction

Total pension input amount

Arrangement

Cash balance arrangements

Defined benefit arrangement

Hybrid arrangements

Meaning

Money purchase arrangement, meaning

Assessments

Asset-backed employer contributions

Acceptable structured finance arrangements

Adjustments

Advances under acceptable structured finance arrangements

Advances under structured finance arrangements

Anti-avoidance

Change in lender's position, acceptable structured finance arrangements

Completion date

Completion events

Completion of arrangements

Deemed contributions

Double charges, exclusion of

Employer ceasing to be within charge to tax

Existing partnerships, acceptable structured finance arrangements

Existing partnerships, denial of relief

Generally

HMRC contributions

Meaning

New partnerships, acceptable structured finance arrangements

New partnerships, denial of relief

Reduction of financial liability

Relevant changes in partnerships

Relevant effect

Simple arrangements, acceptable structured finance arrangements

Simple arrangements, denial of relief

Structured financial arrangements and relevant financial liability

Transitional provisions

Authorised employer payments

Compensation payments

Generally

Loans

Payments prescribed by regulations

Public service payment

Scheme administration payments

Surplus payment

Authorised member payments

Death benefit rules

Defined benefits scheme only to pay scheme pension

Generally

Lump sum death benefit rules

Lump sum rules

Money purchase arrangements, limit on alternatively secured pension

Money purchase arrangements, limit on drawdown

Money purchase arrangements, types of pension to be paid

Payments prescribed by regulations

Pension can be paid for 10 years before death

Pension not to be paid before normal minimum pension age

Pension rules

Pension sharing orders

Recognised transfers

Relevant accretion

Scheme administrator payments

Basis amount for alternatively secured pension year

Basis amount for dependants' drawdown pension year

Basis amount for drawdown pension years

Basis amount for unsecured pension years

Block transfers

British subject assessed on US pension

Chargeable gains

Chargeable gains, exemption

Charges on authorised payments

Death benefit lump sum

Foreign source pensions

Generally

Income withdrawals, exemption

Liability for

Lump sums

Rate

Recycling lump sums

Relevant lump sum

Remittance basis

Serious ill-health

Short service refund lump sum

Temporary non-residents

Trivial commutation

Winding up

Charges on unauthorised payments

Generally

Liability for charge

Rate

Relief for returned member payments

Scheme sanction charge

Surcharge

Compliance obligations

Generally

HMRC, to

Independent trustees

Members and personal representatives

Record keeping

Scheme administrators, to

Contracted-out employment, meaning

Contrasted with savings schemes

Contributions

De-registration

Death benefits

Defined benefit schemes

Generally

Money purchase schemes

Restrictions on recipients

Death benefits (lump sums)

Annuity protection

Charity

Defined benefits

Drawdown pension fund

Flexi-access drawdown

Generally

Pension protection

Trivial commutation

Uncrystallised funds

Winding up

Death, pensions can be paid for 10 years following

Deduction for annual subscription to General Medical Council

Defined benefit arrangement

Definition

Dependant, meaning

Dependants' annuity, meaning

Dependants' drawdown pension fund, meaning

Dependants' drawdown pension years

Dependants' drawdown pension, meaning

Dependants' income withdrawal

Dependants' scheme pension, meaning

Dependants' short-term annuity, meaning

Dependants' unsecured pension, meaning

Disability benefit, Schedule E charge

Disqualifying pension credit, meaning

Divorce, pension sharing orders

Drawdown pension fund, meaning

Drawdown pension year, meaning

Drawdown pension, meaning

Early retirement ages

Early retirement payments not expressly authorised by rules

Employer-financed schemes

Employers' contributions, relief for

Asset-backed contributions

Cessation of business, spreading of relief

Generally

Indirect payments, spreading of relief

Investment business

Life assurance business

No taxable benefit on employees

Restriction of relief

Spreading of relief

Trade or business

Foreign pensions, charge to tax

Generally

Hybrid arrangements

Ill-health condition, meaning

Ill-health insurance contracts, protected rights

Income withdrawal, drawdown pension

Individual pension accounts

Open-ended investment companies

Unit trust schemes

Information

Accounting for tax return

Event report

Insurance company to provide

Members to provide scheme administrators

National Insurance numbers

Notices requiring production of documents

Personal representatives

Registered pension scheme return

Scheme administrator to provide members

Transfers from one scheme to another

Inheritance tax

Dispositions for retired employees

Generally

Overseas service, exception from charge

Insurance companies, information to be provided

Insurance policies, consistency of tax treatment within EU

Investment-regulated pension schemes

Generally

Scheme chargeable payments

Unauthorised payments

Lifetime allowance charge

Allocation of lifetime allowance

Amount crystallising (BCE3)

Amount of charge

Benefit crystallisation events

Capital value of lifetime allowance

Designation as unsecured pension fund (BCE1)

Enhancement factors

Entitlement to a scheme pension (BCE2)

Entitlement to lifetime annuity under money purchase arrangement (BCE4)

Entitlement to relevant lump sum (BCE6)

Events prescribed by regulations (BCE9)

Excepted circumstances (BCE3)

Increase in pension by more than permitted amount (BCE3)

Information to be provided to members

Liability for charge

Lifetime allowance

Payment of relevant lump sum death benefit (BCE7)

Pension credits from previously crystallised rights (enhancement factors)

Percentage of lifetime allowance (BCE)

Periods of non-residence (enhancement factors)

Permitted margin (BCE3)

Protection from, transitional provisions

Reaching age 75 under cash balance/money purchase arrangements with unsecured pension fund (BCE5A)

Reaching age 75 under defined benefits arrangements (BCE5)

Threshold annual rate (BCE3)

Transfer to qualifying overseas recognised pension scheme (BCE8)

Transfers from recognised overseas pension schemes (enhancement factors)

Lifetime annuity

Loan back arrangements

Lower retirement age, protected rights

Lump sums

Anti-avoidance provisions

Applicable amount

Lifetime allowance excess

Pension commencement

Permitted maximum

Preservation of rights pre-6 April 2006

Protection of rights

Recycling

Refund of excess contributions

Serious ill-health

Short service refunds

Temporary relaxation

Transitional 2013–14

Trivial commutation

Uncrystallised funds

Winding up

Lump sums (charges on)

Death benefits

Generally

Recycling

Short service refunds

Trivial commutation

Winding up

Lump sums (death benefit)

Annuity protection

Charge on

Charity

Defined benefits

Generally

Pension protection

Provision of information

Trivial commutation

Uncrystallised funds

Unsecured pension fund

Winding up

Manufactured payments

Meaning

Meaning of retirement

Member, meaning

Members' contributions, relief for

Annual limit of relief

Claims, relief on making

Clawback of relief

Life assurance premium contribution

Methods of relief

Net pay arrangements

Relevant UK individual

Relief at source

Relievable pension contributions

Transfers of shares treated as contributions

Money purchase arrangement

Authorised member payments

Meaning

National Employment Savings Trust (NEST)

Net relevant earnings

Nominees' annuity

Normal minimum pension age

Obligation to designate a tax representative resident in Spain

Occupational pension schemes

Chargeable gains

Costs of establishing and running, deductions for

Employer's contributions, deductions for

Meaning

Non-approved schemes, deductions for contributions to

Termination payments

Trading expenditure, deductions for

Overseas pension schemes

Ownership by

Payments by registered pension schemes

Payments expressly authorised by rules

Pension sharing orders

Pension years

Personal pension scheme

Unauthorised payment, scheme chargeable payment and sanction charges imposed by HMRC

Unauthorised payments, transfer arrangements between UK and Guernsey

Unused tax relief

Personal pension schemes

Chargeable gains

Commencement/cessation of trade

Dispositions by omission

Investments to secure payment, chargeable gains

Purchased life annuities

Personal representatives

Insurance company to provide information

Scheme administrator to provide information to

Police officers

Post-6 April 2006

Protection of rights

Enhanced protection

Generally

Lower retirement age

Lump sums

Primary protection

Public service pension scheme

Record keeping

Recovery of tax paid on transfer of assets

Recovery orders

Amendable pension rights, types

Consent orders

Consequential adjustment of liabilities

Making of regulations as to exercise by trustees or managers of powers

Payments in respect of rights

Trustees or managers, terms defined

Reference periods

Registered: companies involved with non-close companies

Registration

Appeals

Application for

Background to

De-registration

Generally

Penalties

Schemes pre-6 April 2006

Relevant overseas transfer

Residential or commercial properties

Residential property not taxable under Finance Act 2004, Sch. 29A

Retail Prices Index (RPI)

Adoption of Consumer Prices Index in place of its RPI

Calculating increases in pensions in payment and revaluation of deferred pensions

Retirement annuities

Returns

Accounting for tax

Event report

Personal representatives

Registered pension scheme return

Sponsoring employers

Schedule E charge

Scheme administrators

Annual allowance

Employer's obligations

Flexible access of pension rights

Flexible drawdown arrangements (pre-6 April 2015)

Information to be provided to

Lump sums

– see Lump sums

Members, information to be provided to

Obligations to QROPS manager

Pension rights, first flexible access

Personal representatives, information to be provided to

Provision of information (liability to overseas transfer charge)

Record keeping

Relevant event

Returns

Termination of appointment, notice of

Winding up notice

‘fit and proper' requirement

Scheme chargeable payments

Borrowings

Generally

Money purchase and cash balance arrangements, borrowings

Scheme chargeable payments by investment-regulated pension schemes

Annual and deemed profits

Apportionment to pension scheme

Credit for tax paid on gains

Credit for tax paid on income

Disposal of direct holdings

Disposal of interests in vehicles

Gains from taxable property

Income from taxable property

Scheme-held taxable property

Taxable property, protected rights

Scheme pension, meaning

Scheme to extract funds from a SIPP and provide member with access to funds by loans

Self invested personal pension

Services offered in Spain by pension funds and insurance companies established in another member state

Settlor-interested settlements

Short-term annuity, meaning

Small Self Administered Scheme

State retirement pensions

Generally

Weekly rates

Stock lending by schemes

Successors' annuity

Tax charges

Transfer of deferred benefits between schemes, unauthorised transfer

Transitional provisions

Earnings cap, continuation of

Ill-health insurance contracts

Lifetime allowance charge, protection from

Loans made pre-6 April 2006 to sponsoring employers

Preservation of rights under pre-6 April 2006

Taxable property

Trustees' sub-underwriting business

TUPE transfer to recognise loss of benefits

Unauthorised employer payments

Generally

Value shifting

Unauthorised member payments

Allocation of unallocated employer contributions

Assignments

Benefits

Charge on

Generally

Increase in rights of connected persons on death

Limit on increase in benefits

Reduction in scheme pensions

Surrenders

Value shifting

Unauthorised payments

Unauthorised payments by investment-regulated pension schemes

Acquisition and holding of taxable property

Amount of

Apportionment of total taxable amount to pension scheme

Apportionment to member

Associated persons

Chattels

Deemed acquisition of taxable property

Direct holdings

Generally

Indirect holdings

Residential property

Taxable property

Timing of

Unregistered schemes

Employer-financed schemes

Generally

Overseas pension schemes

Valuation assumptions, meaning

Winding up

Lump sums

Notice of