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This work covers the tax aspects affecting pension schemes and pensions in payment. It includes planning around lifetime allowance, annual allowance, tax reliefs, statutory reporting and interactions with HM Revenue & Customs, scheme administrators and pension providers. A solicitor practises by advising schemes and employers on tax-efficient design, handling disputes with HMRC, drafting scheme documentation to meet tax rules, and ensuring compliance in registrations, reporting and notifications. Shapes include changes in pension tax rules and scheme funding considerations.
What a solicitor handles in these matters
A solicitor handles the technical provisions, scheme amendments, annual and lifetime allowance calculations, HMRC consultations, and interaction with pension regulators. They draft and review scheme documentation, liaise with payroll and payroll vendors, prepare and file required notices, respond to HMRC queries, and support schemes through compliance checks and disputes.
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