– see also Social security pension

Abolition of contracting-out

Legislation/Regulatory – PA2014 s. 24, Sch. 13

Additional pension

Commentary – Tax Reporter ¶1030-440 ; Tax Reporter ¶490-200

Additional pension, upper accrual point

Legislation/Regulatory – PA2007 s. 12(4)-(10)

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 – Quick Overview ¶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 – Quick Overview ¶10610

National Insurance contributions

Commentary – Quick Overview ¶12200

Old retirement pensions

Option to boost

Legislation/Regulatory – PA2014 s. 25, Sch. 15

Partial entitlement

Commentary – Tax Reporter ¶1030-500

Pension credit

Commentary – Quick Overview ¶12200

Pension sharing

Amendments

Legislation/Regulatory – PA2014 s. 15, Sch. 11

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