Pensions: Tax planning guides

Pensions guidance on this site:

Subscriber guides:

Pensions: tax rules & planning: The current and previous rules with detailed worked examples
Pension contributions: personal or company: Is it more tax efficient to pay pension contributions personally or via your own company?
Auto-enrolment: workplace pensions: Looks at the key features of auto-enrolment, who is affected, what employers need to do, and the relevant timescales
Pensions: tax charge for excess contributions: Calculating and paying the tax charge for individuals who exceed their annual pension contribution allowance
Employer pension contributions
Pensions: unauthorised payment charges: The tax liabilities which can arise when a pension scheme makes (or is deemed to make) and unauthorised payment.
‘DIY’ Small Self-Administered Scheme (SSAS) A SSAS can be set up by an employer to provide benefits for members, usually on a defined contribution (money purchase) basis and run by solely by member trustees. You can create and run your own SSAS.