HMRC has updated the following fact sheets on its website:
- Pensions and Individuals - details the tax rules for individual’s pensions;
- Pensions and International - explains pensions tax relief applicable to individuals with international interests;
- Pension Tax and Employers - key features of pensions tax which employers need to know; and
- Pensions and Scheme Administrators - key facts for pension scheme administrators relating to reports and returns to HMRC.
View the fact sheets.