Advice, employee benefits

Annual allowance charge

Alternative chargeable amount

Chargeable amount


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

Total pension input amount


Cash balance arrangements

Defined benefit arrangement

Hybrid arrangements


Money purchase arrangement, meaning


Asset-backed employer contributions

Acceptable structured finance arrangements

Advances under acceptable structured finance arrangements

Change in lender's position, acceptable structured finance arrangements

Deemed contributions

Existing partnerships, acceptable structured finance arrangements

Existing partnerships, denial of relief


HMRC contributions

New partnerships, acceptable structured finance arrangements

New partnerships, denial of relief

Simple arrangements, acceptable structured finance arrangements

Simple arrangements, denial of relief

Authorised employer payments

Compensation payments



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


Lump sum death benefit rules

Lump sum rules

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


Income withdrawals, exemption

Liability for


Recycling lump sums

Serious ill-health

Short service refund lump sum

Charges on unauthorised payments


Liability for charge


Relief for returned member payments

Scheme sanction charge


Compliance obligations


HMRC, to

Independent trustees

Members and personal representatives

Record keeping

Scheme administrators, to

Contracted-out employment, meaning

Contrasted with savings schemes



Death benefits


Restrictions on recipients

Death benefits (lump sums)

Defined benefits


Death, pensions can be paid for 10 years following

Deduction for annual subscription to General Medical Council

Defined benefit arrangement


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, retirement annuity contracts and personal pension schemes

Early retirement payments not expressly authorised by rules

Employer-financed schemes

Employers' contributions, relief for

Asset-backed contributions

Cessation of business, spreading of relief


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


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


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


Overseas service, exception from charge

Insurance companies, information to be provided

Insurance policies, consistency of tax treatment within EU

Investment-regulated pension schemes


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

Pension commencement

Permitted maximum

Preservation of rights pre-6 April 2006

Protection of rights


Refund of excess contributions

Serious ill-health

Short service refunds

Temporary relaxation

Trivial commutation

Winding up

Lump sums (charges on)

Death benefits


Short service refunds

Lump sums (death benefit)

Charge on

Defined benefits


Provision of information

Manufactured payments


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


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


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

Protection of rights

Enhanced protection


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 pension schemes (post-6 April 2006)

Registered: companies involved with non-close companies



Application for

Background to




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


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

Record keeping

Relevant event


Termination of appointment, notice of

Winding up notice

‘fit and proper' requirement

Scheme chargeable payments



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

Special rules for

State retirement pension

State retirement pensions

Stock lending by schemes

Successors' annuity

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


Value shifting

Unauthorised member payments

Allocation of unallocated employer contributions



Charge on


Increase in rights of connected persons on death

Limit on increase in benefits

Reduction in scheme pensions


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


Deemed acquisition of taxable property

Direct holdings


Indirect holdings

Residential property

Taxable property

Timing of

Unregistered schemes

Employer-financed schemes


Overseas pension schemes

Valuation assumptions, meaning

Winding up

Lump sums

Notice of