State retirement pensions
– see also Social security pension
Abolition of contracting-out
Additional pension
Commentary –
Tax Reporter ¶1030-440
;
Tax Reporter ¶490-200
Additional pension, upper accrual point
Auto-enrolment
Generally
Commentary –
Tax Reporter ¶1030-410
National Employment Savings Trust
Commentary –
Tax Reporter ¶490-200
Basic pension
Commentary –
Tax Reporter ¶490-200
Basic state pension
Commentary –
Tax Reporter ¶1030-420
Bereavement support payment
Contribution condition
Legislation/Regulatory –
PA2014 s. 31
Contributions-based
Commentary –
Tax Reporter ¶1030-200
Deemed earnings and contributions
Commentary –
Tax Reporter ¶1030-430
;
Tax Reporter ¶490-200
Earnings-related pension, contracting-out
Commentary –
Essential Tax Companion ¶12515
Generally
Commentary –
Tax Reporter ¶490-100
;
Tax Reporter ¶490-200
Home responsibilities protection
Commentary –
Tax Reporter ¶1030-500
Indexation
Commentary –
Tax Reporter ¶1030-400
Low earnings threshold
Commentary –
Tax Reporter ¶490-200
National Employment Savings Trust (NEST)
Commentary –
Essential Tax Companion ¶10610
National Insurance contributions
Commentary –
Essential Tax Companion ¶12200
Old retirement pensions
Option to boost
Partial entitlement
Commentary –
Tax Reporter ¶1030-500
Pension credit
Commentary –
Essential Tax Companion ¶12200
Pension sharing
Amendments
Revaluation for transitional pensions
Legislation/Regulatory –
SI 2017/1151
Second pension
Commentary –
Tax Reporter ¶1030-450
Single-tier pension
Commentary –
Tax Reporter ¶1030-460
Single-tier pensions
Commentary –
Tax Reporter ¶490-200
Standard lifetime allowance from 2016–17
Legislation/Regulatory –
FA2016 s. 19
State second pension
Commentary –
Tax Reporter ¶490-200
Women and working lives
Commentary –
Tax Reporter ¶1030-500
Working life
Commentary –
Tax Reporter ¶1030-500
