2015 changes

2017 changes

Advice, employee benefits

Annual allowance

Carry-forward of allowance (to years 2011-12 onwards)

High-income individuals

Total pension input amount

Annuities (FA 2015 changes)

Appropriate personal pension (APP) schemes

Aggregation

Generally

Atomic Energy Authority

Australian superannuation scheme

Auto-enrolment

Beneficiaries (nomination of)

Benefit crystallisation events

BCE8

Benefits

Board of the Pension Protection Fund, disclosure of information

Bravery awards

Care costs (impact of pension changes)

Central African Pension Fund

Class 1 and Class 1A exclusion

Colonial pension funds

Company-sponsored pension schemes pre-6 April 2006

Contract-based schemes

Contracted-out money purchase (COMP) pension schemes

Contracted-out salary related (COSR) pension schemes

Abolition from 5 April 2016

Aggregation

Generally

Contributions and relief

Contributions to

Death benefits

Flexi-access drawdown

Income tax

Lifetime allowance test

Lump sum

Overview of options

Decisions under Pension Schemes Act

Deemed earnings, valuation

Defined contribution schemes

Flexibility from April 2015

Restrictions on transfers to

Dependants

Definition of

Disability or injuries

Discretionary trusts

Divorce, sharing on

Double Tax Treaties

Employer-financed pension only scheme

Employer-financed retirement benefits schemes

Employment ceasing due to disablement

Family Pension Funds

Financial assistance scheme

Flexi-access death benefits

Generally

IHT uncertainty

Member nomination

Flexibility

Amendments

Annuities

Drawdown

Taking low-value pension rights

Foreign

France (non-recognition of tax free lump sum)

Funded unapproved retirement benefits schemes

Generally

Hong Kong ORSO/MPF

Income

Income tax

Death benefits

Indian Family Pensions Funds

Inheritance tax

By-pass trusts

Contributions when seriously ill

Death benefits

General rules

Gratuitous benefit

Lifetime transfer of death benefits

Overview of recent changes

Relevance re pensions

Special rules

Transfer to different pension plan

Insurance companies business

Investment income, exemptions and reliefs

Judicial pensions

Lifetime allowance

Lifetime transfers of death benefits

Lump sum death benefits

Lump sums

Meaning

National Insurance contributions

Nazi persecution

New Zealand

Nominees (definition of)

Non-residents

Generally

Occupational pension schemes

Occupational pension schemes pre-6 April 2006

Offshore transfers

Omission to exercise a right provisions

Overseas

Overseas enhancement

Overseas Service Pensions Fund

Overview

Parliamentary pension funds

Payments to surviving spouse

Pensions Compensation Board, dissolution

Personal pension schemes

Personal pension schemes pre-6 April 2006

Pilot trusts

Post-6 April 2006

– see Pensions post-6 April 2006; Registered pension schemes

Pre-6 April 2006

Qualifying non-UK pension scheme, meaning

Qualifying recognised overseas pension scheme (QROPS)

Record keeping

Registered pension schemes

Registered schemes

Regulator, disclosure of information

Retirement annuities

Retirement benefit schemes

Rysaffe planning

Same-day transfer rules

Introduction of

Section 615 schemes

Self invested personal pension

Singapore widows

Special lump sum death benefit charge

Imposition of charge

Stakeholder pensions

State retirement benefits

State retirement pension

Structure

Successors

Definition of

Tax on payments to

Tax relief in UK

Tax relief on contributions

Temporary non-residence

Transfers of pension rights

Trust registration service

Trust-based schemes

Types of schemes

UK state pension

United Arab Emirates

USA (non-recognition of tax free lump sum)

War or military service

Wounds