Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.


Introduction to Pensions

by Zigurds Kronbergs

The key ways in which the tax system interacts with pension savings

5 mins
Course status: Not yet started
Released in August 2023
Book a demo

Types of pension scheme

by Zigurds Kronbergs

The types of pension scheme in existence and what they are legally required to provide

5 mins
Course status: Not yet started
Released in August 2023
Book a demo

Occupational pension schemes

by Zigurds Kronbergs

The different types of occupational pension schemes and what they provide in terms of benefits

20 mins
Course status: Not yet started
Released in August 2023
Book a demo

Personal pension schemes

by Zigurds Kronbergs

The different types of personal pension schemes and what they provide in terms of benefits

10 mins
Course status: Not yet started
Released in August 2023
Book a demo

Tax relief for pension contributions

by Zigurds Kronbergs

Who’s entitled to tax relief on pension contributions and how it works

10 mins
Course status: Not yet started
Released in August 2023
Book a demo

Limits on tax relief for pension savings

by Zigurds Kronbergs

The three controls on the amount of tax-relieved pension savings

20 mins
Course status: Not yet started
Released in August 2023
Book a demo

The annual allowance charge

by Zigurds Kronbergs

How excess annual pension inputs are penalised

15 mins
Course status: Not yet started
Released in August 2023
Book a demo

The lifetime allowance charge

by Zigurds Kronbergs

When and how the lifetime-allowance charge operates

15 mins
Course status: Not yet started
Released in August 2023
Book a demo

Lump sums and death benefits

by Zigurds Kronbergs

How lump sums and death benefits are treated for the purposes of income tax

20 mins
Course status: Not yet started
Released in August 2023
Book a demo

Authorised and unauthorised payments

by Zigurds Kronbergs

Authorised and unauthorised payments from pension schemes and their differing tax treatment

20 mins
Course status: Not yet started
Released in August 2023
Book a demo

The taxation of pension income

by Zigurds Kronbergs

Authorised and unauthorised payments from pension schemes and their differing tax treatment

20 mins
Course status: Not yet started
Released in August 2023
Book a demo