Guidance

Pension schemes rates and allowances

Find out rates and allowances for pension schemes for the 2026 to 2027 tax year.

From:

HM Revenue & Customs

Published:

1 February 2014

Last updated:

6 April 2026

Show all updates

6 April 2026
Rates and allowances have been updated for the tax year 2026 to 2027.
6 April 2025
Rates, allowances and duties have been updated for the tax year 2025 to 2026.
6 April 2024
Added allowance amounts for tax year 2024 to 2025. Removed table for standard lifetime allowance.
6 April 2023
Tax year references, lifetime allowance figures and annual allowance year updated for 2023 to 2024.
6 April 2022
Tax year references, Lifetime allowance figures and annual allowance year updated for 2022 to 2023.
6 April 2021
Tax year references, Lifetime allowance figures and annual allowance year updated for 2021 to 2022.
8 April 2020
Information about adjusted income threshold and Minimum reduced (or tapered) annual allowance has been added.
7 April 2020
Annual allowance and money purchase annual allowance have been updated for 2020 to 2021.
6 April 2020
Standard lifetime allowance and Alternative annual allowance have been updated for 2020 to 2021.
15 April 2019
The 2019 to 2020 standard lifetime allowance has been added.
6 April 2018
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
6 April 2017
Updated to include the rates for tax year 2017 to 2018.
8 March 2017
Additional charge added - overseas transfer - to table.
28 September 2016
The rates for serious ill-health lump sum charge have been updated.
6 April 2016
Updated to tax year 2016 to 2017 rates.
6 April 2015
Updated to tax year 2015 to 2016 rates.
1 February 2014
First published.

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The attached document is classified by HMRC as guidance and contains information about pension schemes rates for the 2026 to 2027 tax year.

You can see pension schemes rates for previous tax years on the National Archives website.