Hogan Lovells

Key Dates

The Autumn Budget 2017 was issued on 22 November 2017.

The Finance Bill 2017-18 is expected to be published on 1 December 2017.

Increase in the lifetime allowance to apply from 6 April 2018.

New registration and deregistration powers for HMRC to have effect from 6 April 2018.

Changes to tax relief for employer premiums to life assurance and certain overseas pension schemes to apply from 6 April 2019.


Summary

The Autumn Budget was given on 22 November 217 and included the following items relevant to pensions. For tax changes announced in this Budget, the government intends to publish draft legislation and responses to consultation in July 2018.

Lifetime allowance

Registration and deregistration of master trusts and pension schemes for dormant companies

Life assurance and overseas pension schemes

Investment by pension schemes

Increases to state pensions



Date Accessed: 03/12/2021