Pensions Bill 2011 – final stages

Documents to download

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