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Pension and annuity payments and PAYE

Employer guidance on setting up your payroll records to make the correct deductions from pension and annuity payments

Employee change of circumstances

Employer guidance where an employee goes to work abroad, gets a new tax code, reaches pension age, is made a director and more

Joining or leaving a contracted-out occupational pension

Information for employers on what a contracted-out pension scheme is and how to calculate NICs if someone joins or leaves one

Pension and annuity payments - PAYE in special situations

Employer guidance on dealing with special situations for pension payments, including trivial commutation payments

Employee reaches State Pension age

Guidance for employers on what to do when an employee reaches State Pension age and is still working for you

Pension payments and PAYE

Employer guidance on PAYE deductions for regular pension payments, annuities, lump sums and special situations

Payroll giving: introduction for employers and pension providers

How to set up a Payroll Giving scheme to allow your employees to give to charity from their wages, using a Payroll Giving Agency

Budget changes - pension flexibility and changes to Finance Bill 2014

Information to help people who want to use the new pension flexibility announced in Budget 2014

Pension scams

Details of leaflets published warning of the consequences of pension liberation scams and where to go for further information.

Pension schemes newsletters

Pension schemes newsletters for pensions practitioners

Understanding pension schemes

Overview, what pension schemes are, how they're taxed, when you can get your pension, getting help

Understanding the annual allowance for pension schemes

Find out about what the annual allowance is, getting information about pension savings and who pays any charges due

Taking your pension - the basics

Understand when you can take your pension pot, what happens when you do, what tax free lump sum you may have and more

If you have more than one tax code

How to check you're paying the right tax if you have several tax codes from different jobs or pensions

Employee changes their gender

Guidance for employers on the actions to take when an employee gives you a full Gender Recognition Certificate

State Pension and your tax code - worked examples

Checking and understanding your tax code if you get a pension and/or state benefits including the State Pension

Tax relief on pension contributions

How the basic rate tax you pay is used to top up your pension contributions to occupational, public service and personal pensions

Claim back tax if you've had too much deducted from your pension

How to claim a refund if you think you've paid too much tax on your pension, retirement annuity income, or your pension lump sum

Record keeping (trustees of registered pension schemes)

Records you must keep if completing the pension scheme tax return, what to do if records are lost or destroyed, getting help and advice.

Completing your tax return (registered pension scheme trustees)

Completing the pension scheme tax return, avoiding common mistakes, what to do if you have incomplete figures