Retirement
UK Workplace Pensions, SIPP & Overseas Transfers (QROPS)
Auto-enrolment workplace pensions, Self-Invested Personal Pensions (SIPPs), 25% tax-free lump sum, and QROPS overseas pension transfers.
Key Statutory Thresholds & Rules (2025/2026)
Annual Allowance: 100% of earnings up to £60,000 / year (tapered down to £10,000 for high earners > £260,000). 25% tax-free lump sum capped at £268,275.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.