Pensions

Pensions are an important consideration for all and become more so the older you get but what are the rules?

Occupational pension schemes: trustees' responsibilities

Employers can help promote retirement benefits for their employees in a number of ways including occupational schemes.

Pensions - automatic enrolment

If you employ staff, you’ll need to ensure you comply with the auto-enrolment regulations.

Pension savings - tax aspects

We set out the tax reliefs available to members of a Personal Pension scheme.

Pensions funds - tax treatment on death

Details of how pension funds are treated for tax on death.

Tweets by @CompaniesHouse Tweets by @HMRCgovuk

06 Jan 2026

Inheritance Tax reliefs threshold to rise to £2.5 million for farmers and businesses

The level of the Agricultural Property Relief (APR) and Business Property Relief (BPR) thresholds will be increased from £1 million to £2.5 million, the government has announced.

06 Jan 2026

E-invoicing will be fundamental change for VAT-registered businesses

The mandatory introduction of e-invoicing for all VAT-registered businesses selling to UK business customers from April 2029 will be a fundamental change, says the Chartered Institute of Taxation (CIOT).

Autumn Budget 2025

A review of measures for UK businesses and individuals.

Spring Statement 2025

Details of the Spring Statement 2025. Our summary focuses on the key issues.

Factsheets

Factsheets covering a range of relevant accountancy and business topics.