What are the HM Revenue and Customs tax controls on my LGPS benefits?

There are HM Revenue and Customs controls on the pension savings you can have before you become subject to a tax charge when you draw them (over and above any tax due under the PAYE system on a pension in payment).

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

Also, under HM Revenue and Custom rules, if the LGPS makes an unauthorised payment there will be a tax charge or if you pay some or all of your LGPS lump sum back into a pension arrangement, there may be a tax charge.