Pension savings tax charges (SA900)

This screen is accessed via the data input tab within the tax return.

Pension benefits transferred subject to the overseas transfer charge

• ‘Description of transfer’
• ‘Scheme reference’
• ‘Value of benefits transferred’
• ‘Tax paid by scheme’

Unauthorised payments from a pension scheme

• ‘Description’
• ‘Amount not subject to surcharge’
• ‘Amount subject to surcharge’
• ‘Foreign tax paid’

Taxable lump sums from overseas pensions schemes

• ‘Description’
• ‘Short service refund’
• ‘Taxable lump sum’
• ‘Foreign tax paid’