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643-30 | Your pension providers can tell you whether any of these will apply. | Transferring your pension | 643 | 30 | 60 | true |
643-31 | Transferring to an overseas pension scheme | Transferring your pension | 643 | 31 | 60 | true |
643-32 | You may be able to transfer your UK pension savings to an overseas pension scheme. | Transferring your pension | 643 | 32 | 60 | true |
643-33 | Get help and advice including if you’re concerned about a pension scam. | Transferring your pension | 643 | 33 | 60 | true |
643-34 | Schemes you can transfer to | Transferring your pension | 643 | 34 | 60 | true |
643-35 | The overseas scheme you want to transfer your pension savings to must be a ‘qualifying recognised overseas pension scheme’ (QROPS). It’s up to you to check this with the overseas scheme or your UK pension provider or adviser. | Transferring your pension | 643 | 35 | 60 | true |
643-36 | If it’s not a QROPS, your UK pension scheme may refuse to make the transfer, or you’ll have to pay at least 40% tax on the transfer. | Transferring your pension | 643 | 36 | 60 | true |
643-37 | Tax when you transfer to a QROPS | Transferring your pension | 643 | 37 | 60 | true |
643-38 | Whether you pay tax depends on where the QROPS you transfer to is based. It’s your responsibility to find out where this is. | Transferring your pension | 643 | 38 | 60 | true |
643-39 | You do not have to pay any tax if you asked for a transfer to a QROPS before 9 March 2017. | Transferring your pension | 643 | 39 | 60 | true |
643-40 | You usually do not pay tax if you transfer to a QROPS provided by your employer. Check with the scheme to find out. | Transferring your pension | 643 | 40 | 60 | true |
643-41 | You transfer to a QROPS based in the European Economic Area (EEA) or Gibraltar | Transferring your pension | 643 | 41 | 60 | true |
643-42 | You pay 25% tax if you either: | Transferring your pension | 643 | 42 | 60 | true |
643-43 | live outside the UK, Gibraltar or the EEA | Transferring your pension | 643 | 43 | 60 | true |
643-44 | move to live outside the UK, Gibraltar or the EEA within 5 years | Transferring your pension | 643 | 44 | 60 | true |
643-45 | Otherwise you do not pay tax. | Transferring your pension | 643 | 45 | 60 | true |
643-46 | You can get tax refunded if you move to the UK, Gibraltar or an EEA country within 5 years of the transfer. To claim, tell your UK scheme’s administrator and your overseas scheme manager you’ve moved using form APSS 241. They’ll put the tax refund back into the pension it was taken from. | Transferring your pension | 643 | 46 | 60 | true |
643-47 | You transfer to a QROPS based outside the UK, Gibraltar or the EEA | Transferring your pension | 643 | 47 | 60 | true |
643-48 | You do not have to pay tax if you live in the country your QROPS is based in. Otherwise you’ll have to pay 25% tax. | Transferring your pension | 643 | 48 | 60 | true |
643-49 | If you move countries within 5 years of the transfer, fill in form APSS 241 and give it to your scheme administrator. You’ll: | Transferring your pension | 643 | 49 | 60 | true |
643-50 | get a refund if you’ve moved to the country your QROPS is based in | Transferring your pension | 643 | 50 | 60 | true |
643-51 | have to pay 25% tax on your transfer if you’ve moved away from the country your QROPS is based in | Transferring your pension | 643 | 51 | 60 | true |
643-52 | How to transfer | Transferring your pension | 643 | 52 | 60 | true |
643-53 | Form APSS 263 tells you what information you’ll need to provide before making a transfer. | Transferring your pension | 643 | 53 | 60 | true |
643-54 | Download and fill in the form and give it to your UK pension scheme administrator. | Transferring your pension | 643 | 54 | 60 | true |
643-55 | Your transfer will be taxed at 25% if you do not provide all the information the form asks for within 60 days of requesting the transfer. | Transferring your pension | 643 | 55 | 60 | true |
643-56 | If you’re under 75, your UK pension scheme administrator will work out what percentage of your lifetime allowance is used by the transfer. | Transferring your pension | 643 | 56 | 60 | true |
643-57 | They’ll tell you if the amount you’re transferring is more than your allowance and if you’ll be taxed on it. | Transferring your pension | 643 | 57 | 60 | true |
643-58 | Payments from an overseas pension | Transferring your pension | 643 | 58 | 60 | true |
643-59 | You may have to pay UK tax on some payments from your overseas scheme. This depends on when you were a UK resident. | Transferring your pension | 643 | 59 | 60 | true |
644-0 | About workplace pensions | Workplace pensions | 644 | 0 | 217 | true |
644-1 | A workplace pension is a way of saving for your retirement that’s arranged by your employer. | Workplace pensions | 644 | 1 | 217 | true |
644-2 | Some workplace pensions are called ‘occupational’, ‘works’, ‘company’ or ‘work-based’ pensions. | Workplace pensions | 644 | 2 | 217 | true |
644-3 | How they work | Workplace pensions | 644 | 3 | 217 | true |
644-4 | A percentage of your pay is put into the pension scheme automatically every payday. | Workplace pensions | 644 | 4 | 217 | true |
644-5 | In most cases, your employer also adds money into the pension scheme for you. You may also get tax relief from the government. | Workplace pensions | 644 | 5 | 217 | true |
644-6 | Joining a workplace pension | Workplace pensions | 644 | 6 | 217 | true |
644-7 | All employers must provide a workplace pension scheme. This is called ‘automatic enrolment’. | Workplace pensions | 644 | 7 | 217 | true |
644-8 | Your employer must automatically enrol you into a pension scheme and make contributions to your pension if all of the following apply: | Workplace pensions | 644 | 8 | 217 | true |
644-9 | you’re classed as a ‘worker’ | Workplace pensions | 644 | 9 | 217 | true |
644-10 | you’re aged between 22 and State Pension age | Workplace pensions | 644 | 10 | 217 | true |
644-11 | you earn at least £10,000 per year | Workplace pensions | 644 | 11 | 217 | true |
644-12 | you usually (‘ordinarily’) work in the UK (read the detailed guidance if you’re not sure) | Workplace pensions | 644 | 12 | 217 | true |
644-13 | When your employer does not have to automatically enrol you | Workplace pensions | 644 | 13 | 217 | true |
644-14 | Your employer usually does not have to automatically enrol you if you do not meet the previous criteria or if any of the following apply: | Workplace pensions | 644 | 14 | 217 | true |
644-15 | you’ve already given notice to your employer that you’re leaving your job, or they’ve given you notice | Workplace pensions | 644 | 15 | 217 | true |
644-16 | you have evidence of your lifetime allowance protection (for example, a certificate from HMRC) | Workplace pensions | 644 | 16 | 217 | true |
644-17 | you’ve already taken a pension that meets the automatic enrolment rules and your employer arranged it | Workplace pensions | 644 | 17 | 217 | true |
644-18 | you get a one-off payment from a workplace pension scheme that’s closed (a ‘winding up lump sum’), and then leave and rejoin the same job within 12 months of getting the payment | Workplace pensions | 644 | 18 | 217 | true |
644-19 | more than 12 months before your staging date, you left (‘opted out’) of a pension arranged through your employer | Workplace pensions | 644 | 19 | 217 | true |
644-20 | you’re from an EU member state and are in a EU cross-border pension scheme | Workplace pensions | 644 | 20 | 217 | true |
644-21 | you’re in a limited liability partnership | Workplace pensions | 644 | 21 | 217 | true |
644-22 | you’re a director without an employment contract and employ at least one other person in your company | Workplace pensions | 644 | 22 | 217 | true |
644-23 | You can usually still join their pension if you want to. Your employer cannot refuse. | Workplace pensions | 644 | 23 | 217 | true |
644-24 | If your income is low | Workplace pensions | 644 | 24 | 217 | true |
644-25 | Your employer does not have to contribute to your pension if you earn these amounts or less: | Workplace pensions | 644 | 25 | 217 | true |
644-26 | £520 a month | Workplace pensions | 644 | 26 | 217 | true |
644-27 | £120 a week | Workplace pensions | 644 | 27 | 217 | true |
644-28 | £480 over 4 weeks | Workplace pensions | 644 | 28 | 217 | true |
644-29 | What happens when you’re automatically enrolled | Workplace pensions | 644 | 29 | 217 | true |
644-30 | Your employer must write to you when you’ve been automatically enrolled into their workplace pension scheme. They must tell you: | Workplace pensions | 644 | 30 | 217 | true |
644-31 | the date they added you to the pension scheme | Workplace pensions | 644 | 31 | 217 | true |
644-32 | the type of pension scheme and who runs it | Workplace pensions | 644 | 32 | 217 | true |
644-33 | how much they’ll contribute and how much you’ll have to pay in | Workplace pensions | 644 | 33 | 217 | true |
644-34 | how to leave the scheme, if you want to | Workplace pensions | 644 | 34 | 217 | true |
644-35 | how tax relief applies to you | Workplace pensions | 644 | 35 | 217 | true |
644-36 | Delaying your enrolment date | Workplace pensions | 644 | 36 | 217 | true |
644-37 | Your employer can delay the date they must enrol you into a pension scheme by up to 3 months. | Workplace pensions | 644 | 37 | 217 | true |
644-38 | In some cases they may be able to delay longer if they’ve chosen either: | Workplace pensions | 644 | 38 | 217 | true |
644-39 | a ‘defined benefit’ pension | Workplace pensions | 644 | 39 | 217 | true |
644-40 | a ‘hybrid’ pension (a mixture of defined benefit and defined contribution pensions) that allows you to take a defined benefit pension | Workplace pensions | 644 | 40 | 217 | true |
644-41 | Your employer must: | Workplace pensions | 644 | 41 | 217 | true |
644-42 | tell you about the delay in writing | Workplace pensions | 644 | 42 | 217 | true |
644-43 | let you join in the meantime if you ask to | Workplace pensions | 644 | 43 | 217 | true |
644-44 | What your employer cannot do | Workplace pensions | 644 | 44 | 217 | true |
644-45 | Your employer cannot: | Workplace pensions | 644 | 45 | 217 | true |
644-46 | unfairly dismiss or discriminate against you for being in a workplace pension scheme | Workplace pensions | 644 | 46 | 217 | true |
644-47 | encourage or force you to opt out | Workplace pensions | 644 | 47 | 217 | true |
644-48 | What you, your employer and the government pay | Workplace pensions | 644 | 48 | 217 | true |
644-49 | The amount you and your employer pay towards the pension depends on: | Workplace pensions | 644 | 49 | 217 | true |
644-50 | what type of workplace pension scheme you’re in | Workplace pensions | 644 | 50 | 217 | true |
644-51 | whether you’ve been automatically enrolled in a workplace pension or you’ve joined one voluntarily (‘opted in’) | Workplace pensions | 644 | 51 | 217 | true |
644-52 | Use the Money Advice Service’s contributions calculator to work out how much you and your employer will put in. | Workplace pensions | 644 | 52 | 217 | true |
644-53 | Tax relief | Workplace pensions | 644 | 53 | 217 | true |
644-54 | The government will usually add money to your workplace pension in the form of tax relief if both of the following apply: | Workplace pensions | 644 | 54 | 217 | true |
644-55 | you pay Income Tax | Workplace pensions | 644 | 55 | 217 | true |
644-56 | you pay into a personal pension or workplace pension | Workplace pensions | 644 | 56 | 217 | true |
644-57 | Even if you do not pay Income Tax, you’ll still get an additional payment if your pension scheme uses ‘relief at source’ to add money to your pension pot. | Workplace pensions | 644 | 57 | 217 | true |
644-58 | If you’ve been automatically enrolled | Workplace pensions | 644 | 58 | 217 | true |
644-59 | You and your employer must pay a percentage of your earnings into your workplace pension scheme. | Workplace pensions | 644 | 59 | 217 | true |
644-60 | How much you pay and what counts as earnings depend on the pension scheme your employer has chosen. Ask your employer about your pension scheme rules. | Workplace pensions | 644 | 60 | 217 | true |
644-61 | In most automatic enrolment schemes, you’ll make contributions based on your total earnings between £6,240 and £50,270 a year before tax. Your total earnings include: | Workplace pensions | 644 | 61 | 217 | true |
644-62 | salary or wages | Workplace pensions | 644 | 62 | 217 | true |
644-63 | bonuses and commission | Workplace pensions | 644 | 63 | 217 | true |
644-64 | overtime | Workplace pensions | 644 | 64 | 217 | true |
644-65 | statutory sick pay | Workplace pensions | 644 | 65 | 217 | true |
644-66 | statutory maternity, paternity or adoption pay | Workplace pensions | 644 | 66 | 217 | true |
644-67 | Workplace pension contributions | Workplace pensions | 644 | 67 | 217 | true |
644-68 | | The minimum your employer pays | You pay | Total minimum contribution | Workplace pensions | 644 | 68 | 217 | true |
644-69 | From April 2019 | 3% | 5% | 8% | Workplace pensions | 644 | 69 | 217 | true |
Subsets and Splits