Pensions guidance on this site includes:

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
  Is there a taxable employment benefit if an employer makes contributions to an employee's pension scheme? What are the rules for employer pension contributions?
  
• Pensions: What happens when you die?
  What happens to your pension when you die? What tax is due by your estate? Will your family have to pay Income Tax if they receive your pension going forward? What can you do to mitigate any tax charges? 

• Pensions: unauthorised payment charges: The tax liabilities which can arise when a pension scheme makes (or is deemed to make) an 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.

Freeview guides:

• What are relevant earnings for pensions purposes 
• Auto-enrolment: earnings thresholds

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