UncategorizedGuidance: Pension savings — tax charges (Self Assessment helpsheet HS345) Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes. Guidance: GAAR Advisory Panel opinion of 29 October 2024: Reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust What to do when someone dies: step by step