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POLICYWithdrawnPolicy paper · gov.uk

Pension schemes: amendment to taxation of collective money purchase schemes

This measure changes the tax treatment of collective money purchase schemes in winding up.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislationapplication/pdf Draft legislation accessible version Explanatory noteapplication/vnd.oasis.opendocument.text Pension schemes: Collective money purchase — winding up

At a glance

TypePolicy paper

First published20 Jul 2022

Last updated20 Jul 2022

Organisations

HM Revenue & Customs

Topics

Working, jobs and pensions

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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