Pension Fund Taxation


Pension Fund Taxation is an area that is undergoing a number of changes. It is also a fairly diffuse subject in that a variety of taxes actually or potentially impact on Pension Funds including overseas taxation, VAT, etc.

This one day course provides a complete coherent review of all the taxes that affect Pension Funds, including details of computations, reclaims where possible, documentation and critical dates. The course however is not suitable for those seeking advanced or esoteric taxation details.


  • Pension Fund Administrators
  • Accountants and accounting or taxation staff in insurance companies, banks, fund managers and other organisations dealing with UK Pension Funds.
  • Auditors
  • Benefit consultants
  • Pension fund advisors
  • IFA executives and staff involved with Pension Fund taxation.

  • Delegates are expected to be familiar with Pension Fund terminology and have a basic knowledge of accounting, tax and investments.


    Background to Pension Fund Taxation

    -Impact of Tax

    -Basic Legislation

    -Self Administered Pension Schemes



    -Stock Lending

    -Manufactured Dividends

    -Bond Washing and Dividend Stripping

    -Futures and Options


    -Badges of Trade


    -Underwriting Commission


    -Property Development

    Self Assessment

    -Inland Revenue requirements

    Taxation of Benefits

    -Pensions and Annuities

    -Lump Sums

    -Death Benefits

    -Problems with directors' early retirement

    -Compliance Audit and Special Compliance Office Activity


    -Pension Scheme Office Requirements



    -Pensions Act 1995 Provisions


    -Input & Output Tax

    -Recovery by Employer/Employees




    -Transfer of Going Concerns (TOGCs)

    Todays Date:

    Duration 1 day
    Available as an in-house course

    Investment Education PLC
    45 Old Hall Road, Manchester M7 4JF, United Kingdom
    Tel:+44 (0)161 832 3800
    Registered in England Number 2129160
    VAT Registered Number GB 480 2112 85

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