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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 and annuity payments and PAYE

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

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

Pension schemes newsletters

Pension schemes newsletters for pensions practitioners

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

When an employee leaves, retires or is made redundant

PAYE procedures for employers relating to an employee leaving or retiring

Employee changes their gender

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

Adjusted net income

Find out if you need to use adjusted net income to work out your tax - and how to calculate it

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

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

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

List of qualifying recognised overseas pension schemes

Quick link to the list of QROPS - not all schemes are listed

Ill health and your pension

Find out what the rules are about stopping your pension or transferring it elsewhere if you leave or lose your job