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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.

TAXguide 06/13

Cross-border and home national insurance contribution issues

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.

Chancellor announces big tax freeze

The income tax personal allowance and higher rate threshold will be frozen from 6 April 2022 until 5 April 2026. The capital gains tax annual exempt amount, the pensions lifetime allowance and the IHT and residence nil rate bands, meanwhile, will be frozen at their current rates.

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.

Pensions and benefits

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

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.

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.