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Pensions

Expert commentary and practical guidance from ICAEW related to pensions in the UK personal tax regime.

In this section

Practical guidance

TAXguide 05/15

Company Directors - PAYE Real Time Information. A questions and answers guidance note.

Features and articles

Tax news in brief

Highlights from the broader tax news week ending 30 June, which includes: pensions schemes and leases to connected tenants, an extended time limit for notifying an option to tax, a reminder to tell HMRC about an EU VAT import one stop shop registration, HM Treasury's launching of the business rates revaluation consultation and HMRC's latest briefing on collecting tax debts.

Tax news in brief

Highlights from the broader tax news week ending 20 January, which includes: HMRC to amend CJRS guidance over annual pay, updates to ICAEW's support on options for self-assessment deadlines, HMRC webinar to help avoid pension scams, and potential VAT implications for Gibraltar post-Brexit.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Pension scheme strategies

Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.

Pensions and life assurance

Chapter providing practical advice on pensions and life assurance in relation to inheritance tax planning.

Savings and investments

A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.

Providing for pensions and life assurance

Expert guidance on pensions and life assurance taxation in relation to business partnerships.

Pension funds

Chapter providing information for tax advisers on UK tax rules relevant to pension schemes.

Pensions, state benefits and tax credits

A chapter on pensions taxation, containing worked examples.

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Further support

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.