– see also Pension schemes; Pensions post-6 April 2006

Accommodation owned by

Accounting for tax by scheme administrator

Alternatively secured pensions

Abolition of transfer lump sum benefit

Charity lump sum death benefit

Existing on 5 April 2011

Guaranteed pension and maximum

Increase in rights on death

Maximum dependants

Transitional provisions

Annual allowance

Annual allowance charge

Accounting for tax by scheme administrator

Amount of annual allowance

Annual allowance for, and carry-forward from, 2015–16

Anti-avoidance in connection with

Appropriate rate

Carry forward of unused annual allowances

Cash balance arrangements

Currently-relieved non-UK pension scheme

Defined benefits arrangements

Flexible drawdown conditions

Generally

Hybrid arrangements

Joint liability

Liability of individual

Liability of scheme administrator

Other money purchase arrangements

Pension input period

Post-entitlement enhancements

Power to make orders

Pre-commencement unfunded promises

Severe ill-health condition

Straddling pension input period

Tapered reduction of

Total pension input amount

Transitional provisions

Appeals

Arrangement, meaning

Assessments

Audited accounts

Authorised employer payments

Authorised employer loan

Authorised surplus payment

Compensation payments

Generally

Public service scheme payment

Scheme administration employer payments

Authorised member payments

Abolition of transfer lump sum death benefits

Bridging pensions

Commutation payments

Death benefit rules

Demutualisation of insurance companies

Drawdown pension

Errors, pensions paid in

Ill-health condition

Income withdrawal, meaning

Inherited estates, with-profits policy holders

Lifetime annuity

Lump sums

Meaning

Member's unsecured pension fund

Pension rules

Prescribed payments

Recognised overseas pension scheme, appeal against decision to exclude

Recognised transfers

Relevant annuity

Scheme administration member payments

Scheme pension

Short-term annuity

Transfers of sums and assets

Transfers to Pension Protection Fund

Authorised payments limits

Borrowing

Meaning

Money purchase arrangements, unauthorised borrowing

Other arrangements, unauthorised borrowing

Bridging pensions

Cash balance arrangement, meaning

Cash balance benefits, meaning

Cash options

Charge

Chargeable amount

Alternative amount

Default chargeable amount

Default chargeable amount is zero

Generally

Charges on authorised payments

Authorised surplus payments charge

Short service lump sum charge

Special lump sum death benefits charge

Contracted out of State Second Pension (SERPS), HMRC's contributions

Contributions delayed, intangible fixed assets

De-registration

Appeals against decision

Charge

Chargeable gains

Generally

Grounds for

Death benefits

Dependant, meaning

Dependants' annuity, unauthorised payments

Dependants' pension scheme

Lump sums rule

Money purchase arrangements

Relevant annuities

Special lump sum death benefits charge

Death benefits charge

Defined benefits arrangements

Adjustments of closing value

Death benefits

Meaning

Rate payable

Reduction of pension

Relevant valuation factor

Scheme pension with 50 members or less

Uprating of opening value

Defined benefits, meaning

Definitions

Delivery of accounts

Dependant dying with other pension fund

Deregistration charge

Discharge of liabilities

Appeals

Lifetime allowance charge

Scheme sanction charge

Time limits

Unauthorised payments surcharge

Dispositions

Disregarded payments

Documents or particulars, persons prescribed

Double taxation arrangements

Drawdown pension

Age 75

Annual allowance charge, flexible drawdown conditions

Basis amount for drawdown year

Current unsecured pension year to become drawdown pension year

Dependants

Dependants' age 75

Dependants' drawdown pension

Dependants' drawdown pension fund

Drawdown pension year

Flexible drawdown, minimum income requirement

Lump sum death benefit

Meaning

Member's drawdown pension fund

Money purchase arrangements

Pension rules

Recognised transfers and prescribed purposes

Relevant contributions

Relevant day

Valid and accepted declarations

Employer asset-backed contributions

Denial of relief on or after 22 February 2012

Denial of relief, 29 November 2011 to 21 February 2012

Transitional provisions

Employer loans

Ceasing to be secured by charge of adequate value

Ceasing to comply with repayment terms

Charge of adequate value

Double charging, prevention

Generally

Loan repayment date

Loan year

Non-compliance when made

Pre-commencement pension schemes

Prescribed interest rates

Required amount

Total unauthorised payments not to exceed amount of loan

Employer-financed retirement benefits schemes

Employers' contributions, relief for

Cessation of business, spreading of relief

Deemed contributions

Generally

Indirect contributions

Interest on laid paid contributions

Pre-6 April 2006

Restriction of relief

Spreading of relief

Sums other than contributions disallowed as deductions

Existing schemes, modification of rules

Financial assistance scheme

Financial Services Compensation Scheme, intervention in relation to insurance

Generally

High income special annual allowance charge

Calculation of relevant income

Contributions refund lump sums

Generally

Group personal pension scheme, meaning

Income below £150,000 in 2009–10

Increased special annual allowance

Infrequent money purchase contributions

Non-UK pension schemes, application to members of

Overseas pension schemes, application to members of

Personal pension scheme, meaning

Powers to make regulations and orders

Pre-22 April 2009 pension input amount

Protected pension input amounts

Relevant income below £150,000 in 2009–10

Relevant refunded amounts

Scheme, meaning

Tax years applicable

Total adjusted pension input amount

HMRC's contributions

Hybrid arrangement, meaning

Ill-health condition

Generally

Pre-commencement pension schemes

Ill-health lump sum

Income from scheme investments, exemption from tax

Information to be provided

Annual allowance

Benefit crystallisation events

Death

Electronic communications

Employers

Enhanced lifetime allowance

Generally

Insurance companies, pensions and annuities in payment

Lifetime allowance charge, liability for

Lump sums

Minimum income requirement

National Insurance number

Penalties

Recognised transfers

Record keeping

Scheme administrators

Third parties

Unauthorised borrowing

Unauthorised payments

Winding-up

Inheritance tax

Inheritance tax exemption

Insurance company, meaning

Interest in or under

Interest on unpaid relevant contributions, exemption for

Liabilities of independent trustee

Liability for tax

Lifetime allowance

Lifetime allowance charge

Amount of

Appeals

Availability of individual's lifetime allowance

Benefit crystallisation events and amounts crystallised

Certificates

Discharge of liability

Enhanced lifetime allowance regulations

Enhanced protection

Enhancement factors

Fixed protection 2014

Generally

Incapacitated or disabled persons

Individual's lifetime allowance

Loss of enhanced protection

Non-residence

Notifications

On or after 6 April 2014

Penalties

Pension credits

Personal representatives

Persons liable to

Pre-commencement rights

Primary protection

Standard lifetime allowance

Transfers from recognised overseas pension scheme

Transitional provisions

Trivial commutation lump sum

Trivial commutation lump sum death benefit

Winding-up lump sum benefit

Winding-up lump sum death benefit

Lifetime annuities

Lump sums

Age 75 or over, death benefits

Calculation of applicable amount

Calculation of permitted maximum

Death benefits

Defined benefits arrangements, death benefits

Exemption from tax

Generally

Lifetime allowance

Money purchase arrangements, death benefits

Pension commencement

Recycling of lump sums

Refund of excess contributions

Serious ill-health

Short service refund

Taxable, death benefits

Trivial commutation

Winding-up

Meaning

Member, meaning

Members' contributions, relief for

Annual limit for relief

Claims, relief on making

Generally

Life assurance premium contributions, abolition

Methods of giving relief

Net pay arrangements

PAYE

Pre-commencement retirement annuity contracts

Relevant UK individual

Relief at source

Transfer of shares treated as payment off contribution

Migrant member relief and corresponding reliefs

Minimum pension age

Minor and consequential amendments

Modification of rules of existing schemes

Money purchase arrangements

Death benefits

Forfeiture of entitlement to pension

Income withdrawal, meaning

Lifetime annuity

Lump sum death benefit rules

Meaning

Rate payable

Reduction of pension

Relevant annuities

Short-term annuity

Money purchase benefits, meaning

National Employment Savings Trust (NEST)

Non-UK

Occupational pension scheme, meaning

Overpaid tax

Overseas pension schemes

Payments

Authorised employer payments

Authorised member payments

Borrowing, meaning

Clearance

Electronic payments

Generally

Loan, meaning

Meaning

Unauthorised

Penalties

Enhanced lifetime allowance regulations

False statements etc.

Information

Lifetime allowance enhanced protection

Returns

Transfers to insured schemes

Winding-up to facilitate lump sum payments

Pension credit member, meaning

Pension funds pooling scheme

Pension input period

Arrangement commencing after 8 July 2015

Arrangement commencing before 9 July 2015

Periods from 9 July 2015 for existing arrangement

Pension scheme, meaning

Pensions accruing pre- and post-commencement

Pensions Act 2008

Pensions Schemes Act 2008, schemes established under

Person dying with alternatively secured pension fund

Pre-commencement pension schemes

Benefit rights

Block transfers

Deemed registration of existing schemes

Generally

Ill-health insurance contracts

Liabilities of scheme administrator

Life cover lump sums

Lifetime allowance charge

Loans to sponsoring employers

Opting out of deemed registration

Post-commencement withdrawal of approval

Power to modify existing schemes

Protected rights

Reorganisations

Rights to take benefits

Scheme administrator

Transfer of undertakings

Transitional provisions

Unauthorised payments

Winding up schemes, enhanced protection and transfers in connection with

Provision of information by scheme administrator

Death: to personal representatives

Death: to the commissioners

Flexi-access drawdown fund

To the commissioner

Transfer of dependant's, nominee's or successor's funds

Public service pensions

Abatement

Meaning

Recognised overseas pension scheme, meaning

Registered pension scheme, meaning

Registration

Appeals against decision not to register

Application

Banks

Building societies

Categories of persons entitled to establish schemes

De-registration

Declarations

Deemed registration of existing schemes

Deferred annuities

EEA collective investment schemes

EEA investment portfolio managers

Financial Services Authority

Insurance companies

Open-ended investment companies

Unit trust scheme managers

Regulations and orders

Relevant dependant with pension fund inherited from member over 75

Relevant governmental or Parliamentary person or body, meaning

Relevant valuation factor

Relief at source

Claims

Declarations

Electronic communications and documents

Incapacitated and disabled persons

Information to be provided

Inspection of records

Prescribed conditions

Recovery of amounts by assessment etc.

Recovery on deregistration of schemes

Residential property held by investment-regulated pension schemes

Retirement annuity contracts pre-commencement

Returns

Accounting for tax

Electronic communications

Generally

Information to be provided

Penalties

Right to take benefits before normal retirement age

Scheme Administrator

Accounting for tax

Annual allowance charge, liability

Insurance company liable as

Liabilities

Meaning

Members liable

Pre-commencement pension schemes

Trustees etc. liable as

Scheme investments

Scheme pension

Fewer than 50 members

Ill-health condition

More than 50 members

Paid annually until death

Period after death

Relevant state retirement pension rate

Scheme sanction charge

Amount of charge

Discharge of liability

Generally

Scheme chargeable payment

Settlements, relevant property

Short service refund lump sum charge

Short service refund lump sums

Special annual allowance charge, income £150,000 and over

Calculation of relevant income

Cessation of effect

Contributions refund lump sums

Generally

Group personal pension scheme, meaning

Increased special annual allowance

Infrequent money purchase contributions

Non-UK pension schemes, application to members of

Overseas pension schemes, application to members of

Personal pension scheme, meaning

Powers to make regulations and orders

Pre-22 April 2009 pension input amount

Protected pension input amounts

Relevant refunded amounts

Scheme, meaning

Tax years applicable

Total adjusted pension input amount

Splitting schemes

Sponsoring employer, meaning

Tax charges

Taxable pension income

Taxable property held by investment-regulated pension schemes

Taxation of benefits

Third party payments

Contributions, undertakings given by employers

Lump sums

Transfer of sums and assets

Transfers between insurance companies

Transitional provisions and savings

Trustees

Loan relationships

Transfer of securities

Unauthorised employer payments

Generally

Loan, meaning

Member's liability, relief for

Scheme's liability

Value shifting

Unauthorised member payments

Allocation of unallocated employer contributions

Assignment of benefits

Benefits

Generally

Increase in rights of connected person on death

Limit on increase in benefits

Living accommodation benefit

Loan, meaning

Pre-commencement schemes

Surrender and allocation of rights etc.

Value shifting

Unauthorised payment where person dies over 75 with pension or annuity

Unauthorised payments

Unauthorised payments charge

Discharge of liability

Generally

Royal Hospital Chelsea in-pensioner

Surchargeable unauthorised employer payments

Surchargeable unauthorised member payments

Surchargeable unauthorised payments, meaning

Unauthorised payments surcharge

Valuation, crystallised/uncrystallised rights

Unauthorised payments charges

Unsecured pension, transitional provisions

Valuation

Assumptions

Market value

Relevant valuation factor