Original document : https://www.gov.uk/government/publications/pensions-tax-charges-on-any-excess-over-the-lifetime-allowance-annual-allowance-special-annual-allowance-and-on-unauthorised-payments-hs345-self

Change description : 2025-04-06 00:15:00: 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. [Guidance and regulation]

Showing diff : 2025-02-19 11:29:05.649061447 +00:00..2025-04-06 00:41:34.054450554 +00:00

Guidance

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.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
196 FebruaryApril 2025 — See all updates

Documents

HS345 Pension savings — tax charges (2024)(2025)

HTML

HS345 Working sheet — total pension savings tax charges (2024)(2025)

PDF, 366204 KB, 2 pages

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HS345 Pension savings — tax charges (2023)(2024)

HTML

HS345 Working sheet — total pension savings tax charges (2023)(2024)

PDF, 199366 KB, 2 pages

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HS345 Pension savings — tax charges (2022)(2023)

HTML

HS345 Working sheet — total pension savings tax charges (2022)(2023)

PDF, 189199 KB, 2 pages

This file may not be suitable for users of assistive technology.

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HS345 Pension savings -— tax charges (2021)(2022)

HTML

HS345 Working sheet -— total pension savings tax charges (2021)(2022)

PDF, 521189 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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 196 FebruaryApril 2025 + show href="#full-history">+ show all updates

    3. Information about changes to the Lifetime Allowance Charge has been updated in 'HS345 Pension savings — tax charges (2024)'.

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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.