We’ve created a series of documents and Briefing Notes on the Lifetime Allowance and Annual Allowance changes to help you, or your financial advisor understand the changes. They are:-

• Annual Allowance- Factsheet to accompany the 2022/23 Pension Saving Statement (PDF, 137 KB) (This link opens in a new window)
• Annual Allowance- Factsheet to accompany the 2021/22 Pension Saving Statement (PDF, 128 KB) (This link opens in a new window)
• Lifetime Allowance Guide (PDF, 12.7 MB) (This link opens in a new window)
Briefing Note 3 – Basic information on the Annual Allowance (PDF, 61 KB) (This link opens in a new window) (plain text version available here (DOCX, 34 KB) (This link opens in a new window))
• Briefing Note 4a – Scheme Pays Elections from September 2017 (PDF, 143 KB) (This link opens in a new window)
• Briefing Note 4b - Voluntary Scheme Pays Elections – a detailed guide (including worked examples) (PDF, 222 KB) (This link opens in a new window) (plain text version available here (DOCX, 53 KB) (This link opens in a new window))
• Briefing Note 7- Trivial Commutation Lump Sum (PDF, 67 KB) (This link opens in a new window)
• Briefing Note 8- Small Lump Sums (PDF, 70 KB) (This link opens in a new window)
• The 2015/16 Transitional rules – worked examples (PDF, 198 KB) (This link opens in a new window) (plain text version available here (This link opens in a new window))
• Trivial Commutation and Small Lump Sums table (PDF, 88 KB) (This link opens in a new window)
• Important Information - Allowing Voluntary Scheme Pays (PDF, 64 KB) (This link opens in a new window)