Pension savings — tax charges (Self Assessment helpsheet HS345)
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
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Details
This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your Self Assessment tax return.
Updates to this page
Published 4 July 2014
Last updated 619 AprilFebruary 2024
2025
+ show all updates
-
Information about changes to the Lifetime Allowance Charge has been updated in 'HS345 Pension savings — tax charges (2024)'.
-
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
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-
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
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-
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
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Helpsheet 'HS345 Pension savings - tax charges (2021)' and working sheet have been added.
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Helpsheet and working sheet have been added for the tax year 2019 to 2020.
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The HS345 Working sheet - total pension savings tax charges (2019) has been added.
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-
Helpsheet for the 2018 to 2019 tax year has been added.
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In attachment HS345 Pension savings - tax charges (2018), guidance under headings boxes 10 and 11 Annual allowance charge, annual allowance calculator and box 12 Pension Scheme Tax Reference (PSTR) number has been updated in order to help you complete your 2017 to 2018 Self Assessment tax return.
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Rates, allowances and duties have been updated for the tax year 2017 to 2018.
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Rates, allowances and duties have been updated for the tax year 2017 to 2018.
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-
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.
Update history
2025-04-06 00:15
New versions of the helpsheet and working sheet have been added for the tax year 2025 to 2026. The versions for the tax year 2020 to 2021 have been removed.
2025-02-19 11:28
Information about changes to the Lifetime Allowance Charge has been updated in ‘HS345 Pension savings – tax charges (2024)’.
2024-04-06 00:01
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your Self Assessment tax return.
Updates to this page
Published 4 July 2014
Last updated 619 AprilFebruary 2024
2025
+ show all updates
-
Information about changes to the Lifetime Allowance Charge has been updated in 'HS345 Pension savings — tax charges (2024)'.
-
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
-
-
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
-
-
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
-
-
Helpsheet 'HS345 Pension savings - tax charges (2021)' and working sheet have been added.
-
-
Helpsheet and working sheet have been added for the tax year 2019 to 2020.
-
-
The HS345 Working sheet - total pension savings tax charges (2019) has been added.
-
-
Helpsheet for the 2018 to 2019 tax year has been added.
-
-
In attachment HS345 Pension savings - tax charges (2018), guidance under headings boxes 10 and 11 Annual allowance charge, annual allowance calculator and box 12 Pension Scheme Tax Reference (PSTR) number has been updated in order to help you complete your 2017 to 2018 Self Assessment tax return.
-
-
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
-
-
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
-
-
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
-
-
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
-
-
First published.
Update history
2025-04-06 00:15
New versions of the helpsheet and working sheet have been added for the tax year 2025 to 2026. The versions for the tax year 2020 to 2021 have been removed.
2025-02-19 11:28
Information about changes to the Lifetime Allowance Charge has been updated in ‘HS345 Pension savings – tax charges (2024)’.
2024-04-06 00:01
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your Self Assessment tax return.
Updates to this page
Published 4 July 2014Last updated
-
Information about changes to the Lifetime Allowance Charge has been updated in 'HS345 Pension savings — tax charges (2024)'.
-
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
-
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
-
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
-
Helpsheet 'HS345 Pension savings - tax charges (2021)' and working sheet have been added.
-
Helpsheet and working sheet have been added for the tax year 2019 to 2020.
-
The HS345 Working sheet - total pension savings tax charges (2019) has been added.
-
Helpsheet for the 2018 to 2019 tax year has been added.
-
In attachment HS345 Pension savings - tax charges (2018), guidance under headings boxes 10 and 11 Annual allowance charge, annual allowance calculator and box 12 Pension Scheme Tax Reference (PSTR) number has been updated in order to help you complete your 2017 to 2018 Self Assessment tax return.
-
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
-
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
-
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
-
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
-
First published.
Update history
2025-04-06 00:15
New versions of the helpsheet and working sheet have been added for the tax year 2025 to 2026. The versions for the tax year 2020 to 2021 have been removed.
2025-02-19 11:28
Information about changes to the Lifetime Allowance Charge has been updated in ‘HS345 Pension savings – tax charges (2024)’.
2024-04-06 00:01
A new version of the helpsheet has been added for the tax year 2024 to 2025. The version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
A new version of the helpsheet has been added for the tax year 2023 to 2024. The version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
A new version of the helpsheet has been added for the tax year 2022 to 2023. The versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.