Pensions Bill (Bill 12 2006-07)

Documents to download

The Pensions Bill (Bill 12 2006-07). House of Commons Library Research Paper 07/05

Taxation of state pension

The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
- Pensions
- Tax
Pensions: Automatic enrolment – current issues

The paper discusses pensions auto-enrolment, its introduction, the impact it has had, and the potential for future reform.
- Pensions
Pension tax relief: The annual allowance and lifetime allowance

This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
- Pensions
- Tax