Simplified Tax Regime

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

18 November 2025

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice

05 November 2025

Serious ill-health commutation
The requirements for commutation of benefits on serious ill-health

04 November 2025

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

04 November 2025

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

30 October 2025

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

24 October 2025

Tax Free Cash - no transitional protection
When a PCLS can be paid and how it is calculated

26 September 2025

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force