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.