Pensions: Tax planning guides

Pensions guidance on this site includes:

Subscriber guides:

• Pensions: Tax rules & planning: What tax rules apply to pensions? What tax relief is available? What tax charges can arise? What planning opportunities are there?
• Pension contributions: Personal or company?:  Is it more tax efficient to pay pension contributions personally or via your own company?
• Auto-enrolment: Workplace pensions: This guide looks at the key features of auto-enrolment, who is affected, what employers need to do, and the relevant timescales.
• Pensions: Tax charge for excess contributions: When does a tax charge arise for excess pension contributions? What are taxpayers' responsibilities under Self Assessment? 
• Employer pension contributions: Is there a taxable employment benefit if an employer makes contributions to an employee's pension scheme? What are the rules for employer pension contributions?
• Pensions: What happens when you die?: What happens to your pension when you die? What tax is due by your estate? Will your family have to pay Income Tax if they receive your pension going forward? What can you do to mitigate any tax charges? 
• Pensions: Unauthorised payment charges: What is a pensions unauthorised payment? When does a tax charge arise? Who pays the charge? 

• DIY Small Self-Administered Scheme (SSAS): A Small Self-Administered Scheme (SSAS) is similar to a Self-Invested Personal Pension (SIPP) scheme but does not require third-party providers and can be run solely by member trustees. We examine the details.

Freeview guides:

• Relevant earnings for pensions purposes 
• Auto-enrolment: earnings thresholds