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Top of the Tech

Stay on top of the key technical topics making an impact today. This month, we continue to deliver guides, forms, and updated regulation details around transitional arrangements and certificates for pensions.

Transitional arrangements

Transitional arrangements and TTFACs

Our transitional arrangements page features insights from our technical experts in light of HMRC's latest guidance on the new certificates.

The page includes:

  • info on transitional tax-free amount certificates and what they mean;
  • frequently asked questions;
  • client scenarios;
  • guidance on who could benefit from a TTFAC; and
  • potential actions for advisers.


Off the Road

On-demand webinar

Transitional arrangements and certificates for pensions

Our Senior Technical Consultant, Lisa Webster, looks at the transitional arrangements for those clients who accessed their pension under the lifetime allowance regime.


TTFAC guide

Complementary adviser guide

Transitional arrangements and transitional tax-free amount certificates

A brand-new adviser guide that will help you to understand the transitional arrangements now that the LTA has been abolished, and the complexities of the TTFAC.

Download the guide to learn about:

  • the standard transitional calculation;
  • transitional tax-free amount certificates (TTFACs);
  • example client scenarios, and who should apply for a TTFAC;
  • calculations where protection is held;
  • pre-commencement pensions; and
  • applying for a TTFAC.


New pension rules

A new pension era is here now that the lifetime allowance has been abolished. We’ve compiled a range of resources to help you navigate the new landscape.

Adviser update preview

Outstanding changes to new pension rules

As of the start of the new tax year, there are a few changes to the new pension rules yet to be finalised. These changes may impact:

  • Clients who want to take benefits.
  • Clients who want to transfer.
  • Beneficiaries who want to take a lump sum death benefit payment from funds that were crystallised before 6 April 2024.


Testing benefits guide

Complementary adviser guide

Testing pension benefits

Understand the likely impact of the LSA and LSDBA on your clients, and the best ways to manage benefits in light of the new pension rules.

The guide covers:

  • how benefits are tested in the member's lifetime;
  • how benefits are tested, and taxed, on death;
  • general pensions;
  • example scenarios; and
  • key planning points.
red and white lighthouse surrounded by grass

Would it be possible to reintroduce the LTA?

Two men reading a map sat on top of a mountain

TTFAC – proceed with caution

Woman on laptop next to red fence

Be careful what you apply for

Person in red coat walking along rocky beach

New regime uncertainties remain

What’s new in Techcentre?

To help you keep your finger on the pulse of an ever-changing regulatory and legislative landscape, our team has pulled together key insights on ISAs and pension death benefit rules.

Suitcases of different sizes

Mixed bag of ISA changes

Father and son standing next to a lake

Helping pension trustees exercise their discretion on death

People crossing on stairs

Does the gender pensions gap matter?

Grandparents and granddaughter

25 years of ISAs

Access our huge archive of technical articles, literature and insights on our Infocentre


Bitesize Technical

Delve into our range of short videos on key technical challenges that are designed to be easily digestible.

  • Bitesize technical transitional arrangements

    Transitional arrangements

    The lifetime allowance was replaced with new allowances on 6 April 2024. Watch as Senior Technical Consultant, Lisa Webster, walks you through the new regime and transitional arrangements.

    Watch this Bitesize Technical to learn more about:

    • the new lump sum allowance and lump sum and death benefit allowance;
    • how the lifetime allowance usage impacts the two new allowances;
    • if benefits that were crystallised under the old rules are tested again when a client passes; and
    • when the standard transitional calculation is applied.



  • Bitesize technical annual allowance

    Annual allowance

    Senior Technical Consultant, Lisa Webster, explains the rules around the annual allowance, and the factors to consider when calculating the maximum allowable pension contributions.

    Lisa explains:

    • which clients the annual allowance applies to;
    • what factors count towards the annual allowance;
    • what happens when the annual allowance is exceeded; and
    • if the annual allowance restricts tax relief.



  • Bitesize technical tapered annual allowance

    Tapered annual allowance

    Tapered annual allowance aims to limit the amount of tax relief individuals with significant earnings can claim on their pension contributions.

    Join Senior Technical Consultant, Lisa Webster, as she covers:

    • how the tapered annual allowance works and applies to clients;
    • the impact of the taper on the annual allowance; and
    • whether clients will be able to use carry forward with the tapered annual allowance.



  • Bitesize technical death benefit accrual

    Defined benefit accrual

    Understand defined benefit pension arrangements in one three-minute bite, with Senior Technical Consultant, Joshua Croft.

    Key topics covered in the video include:

    • how the annual allowance is used in a defined benefit scheme;
    • what the rules are around defined benefit accrual;
    • how to calculate the annual allowance usage; and
    • worked examples.



  • Bitesize technical logo employer contributions

    Employer contributions

    In this short video with Senior Technical Consultant Lisa Webster, you’ll learn how employer contributions are a tax-efficient way to remunerate employees.

    Lisa will discuss:

    • where employer contributions can be paid;
    • how employers receive tax relief;
    • an explanation of the ‘wholly and exclusively’ rule;
    • salary sacrifice; and
    • annual allowance and employer contributions.



  • Bitesize technical logo third-party

    Third-party contributions

    Senior Technical Consultant, Joshua Croft, takes us through the rules around third-party contributions in Bitesize form.

    Key highlights in the video include:

    • who could make a third-party contribution;
    • who receives tax relief on the contribution;
    • the limits on third-party contributions; and
    • if third-party contributions can be made for non-earners.



  • Bitesize technical logo net pay

    Net pay contributions

    Senior Technical Consultant, Lisa Webster, delivers key worked examples on net pay as a method of providing tax relief on employee pension contributions.

    Key points covered in the video include:

    • which pension schemes can use net pay;
    • how tax relief is given under net pay;
    • advantages for higher and additional rate earners; and
    • how net pay differs from salary sacrifice.



  • Relief at source

    Relief at source

    Understand how relief at source works in practice as part of our Bitesize Technical series with Senior Technical Consultant, Lisa Webster.

    As well as worked examples based on client scenarios, Lisa discusses:

    • the tax relief the pension scheme will claim under relief at source;
    • the tax relief that can be claimed by clients who pay more than 20% tax;
    • whether non-taxpaying clients get tax relief on contributions; and
    • how much clients can contribute and receive tax relief.



  • Bitesize Technical

    Personal pension contributions

    Senior Technical Consultant, Lisa Webster takes us through key points about personal pension contributions for your clients.

    Key points covered in the Bitesize Technical video and article include:

    • who can make personal pension contributions;
    • who qualifies as a relevant UK individual;
    • how much clients can contribute and still receive pension tax relief; and
    • three types of relevant UK earnings.



  • Camera

    View more technical videos

    Hungry for more technical video insights from our team of experts? Head on over to Infocentre to view more of our technical videos on demand.

    Additional topics covered by our Technical Team include:

    • SIPP vs SSAS
    • Powers of attorney
    • Annual allowance
    • Consumer Duty
    • And lots more…



Technical guides

Technical guide preview

All our technical guides in one place

To keep you up to date with the latest industry changes, we’ve pulled together all our technical guides in one easily-accessible location.

You can find guides on a range of topics, including:

  • pension contributions
  • pension benefits
  • general pensions
  • ISAs


Upcoming technical events

On the Road

Regional Spring tour

Our ‘On the Road’ tour brings expert speakers to cities across the UK, to cover a variety of topics – including investment markets, regulation and technical issues.

Various locations

15 May - 13 June 2024

Off the road

ISA rules 2024

Join Senior Technical Consultant, Joshua Croft, for a technical summary on the new rules of ISAs and what they could mean for you and your clients.

10am - 10:45am

30 May 2024

Off the road

Transitional arrangements and certificates for pensions

Our highly-anticipated webinar on transitional arrangements and certificates for pensions from 6 April 2024 is now available to watch on-demand.

On-demand webinar


Luminary 2024

Luminary 2024

Join us on a national tour where our leading ladies, including Senior Technical Consultant Lisa Webster, deliver a series of talks designed to educate and inspire.

Various locations

6 - 27 June 2024

Women working on laptop

We'd love to hear from you

If you have any questions you’d like to ask our Technical Team, or have a particular topic in mind you’d like to see featured in the Techcentre, then please let us know.

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