Simplified Tax Regime

15 May 2026

Small pension payments
The terms under which low pension benefit values can be commuted during a member’s lifetime

15 May 2026

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

15 May 2026

Retirement date
When benefits can be taken, including those with transitional protection in respect of special early retirement ages

01 May 2026

Tax Free Cash - no transitional protection - what you need to know
When a PCLS can be paid and how it is calculated

30 April 2026

Small pots and triviality - what you need to know
The rules regarding the commutation of small personal pension pots and small occupational pension scheme benefits, and the rules regarding the payment of a trivial commutation lump sum

27 April 2026

Increase in the normal minimum pension age to age 57 - HMRC guidance on the transitional regulations
The increase in pension age to 57 from 6 April 2028. In Pension Scheme Newsletter 180, HMRC sets out the proposed regulations covering this

10 February 2026

Pension death benefits - what you need to know
The taxation of pension death benefits

09 February 2026

Salary sacrifice reform
The Office for Budget Responsibility (OBR)’s further information on its calculations about the impact of salary sacrifice reform

12 January 2026

Tax charges on unauthorised pension payments - quick summary
The various tax charges that can arise on unauthorised pension payments, who is liable for these, and by when they must be paid

08 January 2026

Authorised member and employer pension payments
Authorised member and employer payments, and further payments that are authorised by regulations including payments made in error and the pensions advice allowance

06 January 2026

The self-assessment tax return and pensions
The completion of the pensions elements of the self-assessment tax return