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Pension planning

These articles relate to the following Aviva product lines: retirement products.

Defined Benefit Pension Transfers - Key Planning Issues

In this article we discuss some of the factors to be considered when advising on a DB transfer

Divorce and the options for pensions

Pension issues for a divorcing couple, calculation of values and the opportunities to work with other professionals.

ISA or Pension?

In this article we compare the tax benefits of an ISA and Pension.

Lifetime Allowance Changes from 6 April 2016

A review of the reduction in the lifetime allowance from 6 April 2016 and the protections available.

Lifetime Allowance Protection and Death in Service Schemes

A review of how continued membership, or joining a new, death in service scheme can impact on clients applying for fixed protection 2016.

Means Tested Benefits and Pensions Flexibility

A review of when accessing pension benefits will impact on means tested benefits.

Overseas - opportunities for personal pension members

An overview of the options available to a member of a UK personal pension scheme when they leave the UK

Overseas - personal pensions transfers

Points to consider for clients intending to transfer their UK pension benefits overseas

Overseas - tax issues relating to pension transfers

A look at the possible tax charges attached to an overseas transfer of UK pension benefits

Overseas schemes - QROPS or QNUPS?

Qualifying Recognised Overseas Pension Schemes (QROPS) and Qualifying Non-UK Pension Schemes (QNUPS) are overseas pension schemes

Overseas Transfer Charge

In this article we will look at the overseas transfer charge introduced by the UK government on 8 March 2017 and how this may affect your clients.

Pension flexibility - an overview

An overview of the pension flexibility rules effective from 6 April 2015

Pension flexibility and investment bonds

Pensions flexibility offers new opportunities to tax plan with other investment. This article looks at tax planning with pensions and investment bonds.

Pension Input Periods

A review of the changes to PIPs announced in the Summer Budget 2015

Pension Savings Statements

A review of pension savings statements.

Pensions and Bankruptcy

A review of the rules on how a pension will be treated in bankruptcy.

Pensions planning - contributions and preserving the personal allowance

A useful piece of tax planning, combined with pension contributions

Pensions Tax Relief

A look at the process for calculating and reclaiming tax via self-assessment on a pension contribution.

Salary exchange - contribution options

An overview of salary exchange arrangements, looking at the positive effects these may have on tax and pension savings

Salary exchange for high earners

Considering the salary exchange planning opportunities for those earning over £100,000

Scottish Rate of Income Tax

This bulletin looks at who will pay the SRIT, how it is paid, and how pensions tax relief will operate.

Section 32 arrangements, GMPs and transferring

A recap of S32s and GMP and the considerations for transferring

Tapered Annual Allowance

Details of the new tapered annual allowance announced in the Summer Budget 2015

Transfers / pension switching

The FSA's thematic review on pension transfers and an overview of the guidance for transfers to a SIPP

Lump sums from flexi-access drawdown or UFPLS?

A lump sum can be taken from a pension using either flexi-access drawdown or UFPLS. This article compares the two options.

Pension Flexibility and the operation of PAYE

A summary of the HMRC Newletters on how PAYE operates with lump sum pension payments.

Pension death benefits 1

A look at the changes to the taxation of pension death benefits from 6 April 2015 and a tax planning opportunity.

Pension death benefits 2

Planning opportunities to maximise death benefits for future generations.

Pension Death Benefits, Nomination Forms and Trusts

A review of the use of nomination form or trust in light of the new death benefit rules from April 2015

Pension death benefits; trusts and nominations

Pension death benefit planning keeping death benefits out of your client's and their spouse's estates

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WA01355 01/2018