This part of the topic index contains resources on the tax and accounting issues affecting occupational pensions. Please select the resource that you require by clicking on the relevant tab below.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
| Title | Resource type | Date | |
| 1 | Annual allowance charge | Glossary | Maintained |
| 2 | BCE 5B | Glossary | Maintained |
| 3 | BCE 9 | Glossary | Maintained |
| 4 | Capped drawdown | Glossary | Maintained |
| 5 | Drawdown pension | Glossary | Maintained |
| 6 | Drawdown pension fund lump-sum death benefit | Glossary | Maintained |
| 7 | Fixed protection | Glossary | Maintained |
| 8 | Flexible drawdown | Glossary | Maintained |
| 9 | Lifetime allowance charge | Glossary | Maintained |
| 10 | Special lump-sum death benefits charge | Glossary | Maintained |