Do the tax rules on savings cover deferred benefits?

There are HM Revenue and Customs controls on all your pension savings - not including any state retirement pension, state pension credit or any spouse’s, civil partner’s, eligible cohabiting partner's or dependant’s pension you may be entitled to.

You can find out more about HM Revenue and Customs controls on your pension savings from the section Tax controls and your LGPS benefits.

The Fund will let you know the value of your LGPS benefits when they are paid and ask you about any other pensions you may have in payment, to determine whether a tax charge is appropriate.