Disciplinary procedures and action against you at work

Overview

Your employer could start formal disciplinary action against you if they have concerns about your work, conduct or absence.

Before taking formal disciplinary action or dismissing you, your employer may try to raise the matter informally with you. However, they can go straight to their formal disciplinary or dismissal procedures.

Disciplinary procedures are a set way for an employer to deal with disciplinary issues. They should include a disciplinary hearing where you’re given a chance to explain your side of the story.

There should also be a chance to appeal any disciplinary action your employer decides to take.

How disciplinary procedures work

Your employer should put their disciplinary procedure in writing, and make it easily available to all staff.

It should say what performance and behaviour might lead to disciplinary action and what action your employer might take.

It should also include the name of someone you can speak to if you do not agree with your employer’s disciplinary decision.

Disciplinary steps

Your employer’s disciplinary procedure should include the following steps:

A letter setting out the issue.

A meeting to discuss the issue.

A disciplinary decision.

A chance to appeal this decision.

Acas (Advisory, Conciliation and Arbitration Service) Code of Practice

Your employer’s disciplinary procedures should follow the Acas code of practice.

Your employer does not have to follow the Acas code. However, if they do not and you win an employment tribunal against them, you could get a larger payout.

There’s more guidance about how employers should run disciplinaries in the Acas guide on discipline and grievances at work.

Disciplinary procedures and employment contracts

Your employer can also put their disciplinary procedures in your employment contract.

If your employer does this and then does not follow these procedures you could sue them for breach of contract.

Northern Ireland

Northern Ireland has different ways of solving workplace disputes.

Disciplinary hearings

Your employer should not take any disciplinary action before meeting with you first and discussing the problem.

This disciplinary meeting (normally called a ‘hearing’) should be at a reasonable time and place.

At the hearing your employer should:

explain the complaint against you

go through the evidence

give you a chance to tell your side of the story

If you raise a significant new fact or issue at the hearing your employer might stop it and look into the issue. They should then rearrange the hearing at a later date.

Taking someone with you to a disciplinary hearing

You have the right to take someone with you to a disciplinary hearing, but you must tell your employer about this first.

Your companion can be either:

a colleague

a trade union representative

a trade union official

If a colleague cannot go with you and you’re not in the union you can ask to bring a family member or a Citizens Advice worker. However, your employer does not have to agree to this unless your employment contract says they must.

The companion can:

present and/or sum up your case and say things to support your case

speak to you during the hearing

Your companion cannot answer questions on your behalf.

Your companion cannot be disciplined for supporting you.

Disciplinary action

After the hearing your employer should write to you as soon as possible, saying what action they’re going to take, and telling you about your right to appeal.

The decision might be:

no action

written warning

final warning

demotion

dismissal

It might also be anything else that could resolve the problem, for example an agreement to mediate with a co-worker you’ve had personal problems with.

Disciplinary appeals

If you think disciplinary action taken against you is unfair you can appeal.

Write to your employer saying you’re appealing and why.

Appeal hearings

You should be offered another meeting to discuss your appeal. This appeal hearing should be held as soon as possible.

If possible it should be dealt with by someone who has not already been involved with your disciplinary action.

An appeal hearing will be similar to your original disciplinary meeting and you’ll have the right to bring a companion.

Final decision

After the appeal meeting your employer should write to you with their final decision.

Suspension from work

When a disciplinary issue is being looked into you might be suspended from work. This does not happen very often. If it does it should normally be with pay and you should be told why you’re being suspended.

Employment contracts

You can be suspended without pay if your employment contract says your employer can do this, but they must be acting reasonably.

If your employment contract does not say your employer can do this, your employer may still be able to suspend you, but with pay. To show that it’s not a punishment the suspension will normally be on full pay.

Employment rights when suspended

You keep your employment rights while suspended. If you do not get the right pay you may be able to make a claim to an employment tribunal for ‘unlawful deduction from wages’.

Talking to other employees, customers and/or suppliers

If you’re suspended, you might be told not to talk to other employees, customers and/or suppliers. If this means you cannot defend yourself properly at a disciplinary hearing, you could make an appeal.

But if you’ve been asked not to talk and you do, your employer might decide to take further disciplinary action against you.

Help and advice with disciplinary issues

There are several organisations that could give you advice about disciplinary issues.

Acas

Acas (the Advisory, Conciliation and Arbitration Service) offers free, confidential and impartial advice about all employment rights issues.

Citizens Advice

Your local Citizens Advice can also give free and impartial advice.

Trade unions

If you’re a member of a trade union you can get help and advice from them.

Equality Advisory Support Service

Contact the Equality Advisory Support Service for advice about discrimination, equality and human rights.

You can also find more information on the Equality Advisory Support Service website.


Dismissal: your rights

Overview

Dismissal is when your employer ends your employment - they do not always have to give you notice.

If you’re dismissed, your employer must show they’ve:

a valid reason that they can justify

acted reasonably in the circumstances

They must also:

be consistent - for example, not dismiss you for doing something that they let other employees do

have investigated the situation fully before dismissing you - for example, if a complaint was made about you

If you’re a part-time or fixed-term worker, you cannot be treated less favourably than a full-time or permanent employee.

If you’ve lost your job because of coronavirus (COVID-19), your employer might be able to re-employ you and pay 80% your wages.

Notice period

You must be given at least the notice stated in your contract or the statutory minimum notice period, whichever is longer.

There are some situations where you can be dismissed immediately - for example, for violence.

Getting your dismissal in writing

You have the right to ask for a written statement from your employer giving the reasons why you’ve been dismissed if you’re an employee and have completed 2 years’ service (1 year if you started before 6 April 2012).

Your employer must supply the statement within 14 days of you asking for it.

Your employer must give you a written statement if you’re dismissed while you are on Statutory Maternity Leave. You get this:

even if you’ve not asked for one

regardless of how long you’ve worked for your employer

Speak to your employer or check your employment status if you’re unsure of your employment status.

Reasons you can be dismissed

There are some situations when your employer can dismiss you fairly.

Not being able to do your job properly

You may not be able to do your job properly if, for example, you:

have not been able to keep up with important changes to your job - for example, a new computer system

cannot get along with your colleagues

Before taking any action, your employer should:

follow disciplinary procedures - for example, warn you that your work is not satisfactory

give you a chance to improve - for example, by training you

Illness

You can be dismissed if you have a persistent or long-term illness that makes it impossible for you to do your job.

look for ways to support you - for example, considering whether the job itself is making you sick and needs changing

give you reasonable time to recover from your illness

If you have a disability (which may include long-term illness), your employer has a legal duty to support disability in the workplace.

Dismissal because of a disability may be unlawful discrimination.

Redundancy

Redundancy is a form of dismissal and is fair in most cases.

If the reason you are selected for redundancy is unfair then you will have been unfairly dismissed.

Summary dismissal

You can be dismissed for ‘gross misconduct’ without your employer going through the normal disciplinary procedures.  This can happen if, for example, you’re violent towards a colleague, customer or property.

Your employer should always investigate the circumstances before making a dismissal, even in possible gross misconduct cases.

A ‘statutory restriction’

You can be dismissed if continuing to employ you would break the law - for example, if you’re a driver in a lorry firm and you lose your driving licence.

It’s impossible to carry on employing you

If it’s impossible to carry on employing you, it’s likely to be fair. For example, if a factory burns down and it’s no longer possible to employ anyone.

A ‘substantial reason’

You may be dismissed fairly if, for example:

you unreasonably refuse to accept a company reorganisation that changes your employment terms

you’re sent to prison

Unfair and constructive dismissal

In certain situations, you may be able to take legal action if you’re dismissed.

Unfair dismissal

Your dismissal could be unfair if your employer does not:

have a good reason for dismissing you

follow the company’s formal disciplinary or dismissal process (or the statutory minimum dismissal procedure in Northern Ireland)

Situations when your dismissal is likely to be unfair include if you:

asked for flexible working

refused to give up your working time rights - for example, to take rest breaks

resigned and gave the correct notice period

joined a trade union

took part in legal industrial action that lasted 12 weeks or less

needed time off for jury service

applied for maternity, paternity and adoption leave

were on any maternity, paternity and adoption leave you’re entitled to

tried to enforce your right to receive Working Tax Credits

exposed wrongdoing in the workplace (whistleblowing)

were forced to retire (known as ‘compulsory retirement’)

Compulsory retirement is not allowed unless your employer can objectively justify it, but you can challenge it at an employment tribunal.

Constructive dismissal

Constructive dismissal is when you’re forced to leave your job against your will because of your employer’s conduct.

The reasons you leave your job must be serious, for example, they:

do not pay you or suddenly demote you for no reason

force you to accept unreasonable changes to how you work - for example, tell you to work night shifts when your contract is only for day work

let other employees harass or bully you

Your employer’s breach of contract may be one serious incident or a series of incidents that are serious when taken together.

You should try and sort any issues out by speaking to your employer to solve the dispute.

If you do have a case for constructive dismissal, you should leave your job immediately - your employer may argue that, by staying, you accepted the conduct or treatment.

What to do if you're dismissed

If you’re threatened with dismissal (or are dismissed) you can get help from a third party to solve the issue by mediation, conciliation and arbitration.

You can also speak to your union representative if you’re a member of a trade union.

Employment tribunals

If you’ve been unable to solve a problem between you and your employer, you can normally go to an employment tribunal.

In Northern Ireland, you can go to an industrial tribunal.

Qualifying period to claim unfair dismissal

You must have worked for your employer for a minimum period before you qualify for the right to claim unfair dismissal at a tribunal. If you’re classed as an employee and started your job:

on or after 6 April 2012 - the qualifying period is normally 2 years

before 6 April 2012 - the qualifying period is normally 1 year

In Northern Ireland, the qualifying period is still normally 1 year.

There is no qualifying period if you’ve been dismissed from 25 June 2013 because of your political opinions or affiliation. You’ll automatically have the right to go to an employment tribunal.

In unfair dismissal claims you must make the claim to a tribunal within 3 months of being dismissed.


Handing in your notice

Your employment contract

If you want to leave your job, check your employment contract to find out your employer’s policy on handing in notice.

There are rules about:

giving notice

how much you’ll be paid during your notice period

what will happen if you leave to work for a competitor

Giving notice

You must give at least a week’s notice if you’ve been in your job for more than a month.

Your contract will tell you whether you need to give notice in writing - otherwise you can do it verbally.

Give written notice if you think you’ll need to refer to it later, for example at an employment tribunal.

You may be in breach of your contract if you don’t give enough notice, or give notice verbally when it should be given in writing. Your employer could take you to court.

Your notice period usually runs from the start of the day after you handed your notice in.

If you change your mind

If you resign in the ‘heat of the moment’ (eg during an argument) and you change your mind, you should tell your employer immediately. They can choose to accept your resignation or not.

Get free advice from Acas

Call the Acas helpline to get advice about handing in your notice and pay rights.

Payment during your notice period

You’re entitled to your normal pay rate during your notice period, including when you’re:

off sick

on holiday

temporarily laid off

on maternity, paternity or adoption leave

available to work, even if your employer has nothing for you to do

‘Payment in lieu’ of notice period

Your employer can ask you to leave immediately after handing in your notice.

If they do, they’ll probably offer you a one-off payment instead of allowing you to work out your notice period - called ‘payment in lieu’.

You can only get payment in lieu if it’s in your contract, or if you agree to it. If you don’t agree to it, you can work out your notice period.

Disputes over notice pay

If you can’t resolve a dispute about notice pay with your employer informally, you can follow your company’s grievance procedures.

If this doesn’t work, you may be able to make a complaint to an employment tribunal for breach of contract.

Gardening leave

Your employer may ask you not to come into work, or to work at home or another location during your notice period. This is called ‘gardening leave’.

You’ll get the same pay and contractual benefits.

Restrictive covenants

There may be terms in your contract that says you can’t work for a competitor or have contact with customers for a period of time after you leave the company.

These are called ‘restrictive covenants’.

Your company could take you to court if you breach the restrictive covenants in your contract.


Lay-offs and short-time working

Overview

Your employer can ask you to stay at home or take unpaid leave if there’s not enough work for you.

A lay-off is if you’re off work for at least 1 working day. Short-time working is when your hours are cut.

How long you can be laid off

There’s no limit for how long you can be laid off or put on short-time. You could apply for redundancy and claim redundancy pay if it’s been:

4 weeks in a row

6 weeks in a 13-week period

Lay-off pay entitlement and short-time working payments

You should get your full pay unless your contract allows unpaid or reduced pay lay-offs.

If you’re unpaid, you’re entitled to guarantee pay.

If you’ve been told to take unpaid leave or reduced pay because of Coronavirus (COVID-19), your employer might still be able to pay 80% of your wages.

Guarantee pay

Rate and length of statutory lay-off pay

You’re entitled to guarantee pay during lay off or short-time working. The maximum you can get is £30 a day for 5 days in any 3-month period - so a maximum of £150.

If you usually earn less than £30 a day you’ll get your normal daily rate.

If you work part-time, your entitlement is worked out proportionally.

You cannot claim guarantee pay for any day that you do some work.

Eligibility for statutory lay-off pay

You must:

have been employed continuously for 1 month (includes part-time workers)

reasonably make sure you’re available for work

not refuse any reasonable alternative work (including work not in your contract)

not have been laid off because of industrial action

Statutory lay-off pay and your employment contract

Your employer may have their own guarantee pay scheme. It cannot be less than the statutory arrangements. If you get your employer’s payments, you do not get statutory lay-off pay on top of this.

Not paying guarantee pay counts as an unlawful deduction from your wages - you could make a claim to an employment tribunal.

Applying for redundancy

You could apply for redundancy and claim redundancy pay if you’ve been laid off without pay or put on short-time and receive less than half a week’s pay for:

4 or more weeks in a row

6 or more weeks in a 13-week period

Write to your employer to claim redundancy within 4 weeks of the last day of the lay-off or short-time period.

Your employer has 7 days to accept your claim or give you a written counter-notice.

If your employer does not give you counter-notice, you can assume they’ve accepted your redundancy claim.

A counter-notice means your employer expects work will soon be available - it must start within 4 weeks and must last at least 13 weeks.

Your employer can withdraw their counter-notice in writing.

Resigning

You must resign to get redundancy pay. The timing is crucial - you have 3 weeks to hand in your notice, starting from:

7 days after you gave written notice to your employer (if you did not get a counter-notice)

the date your employer withdrew their counter-notice

You can get help from Citizens Advice.

Extra work or claiming benefits

You can take on another job while you’re laid off or on short-time (unless your contract says you must not).

You should:

get your employer’s agreement

make sure you’re not working for a competitor

make sure you’re available for your original job once the lay-off or short-time ends

Benefits you can claim

You might be able to get Universal Credit or ‘new style’ Jobseeker’s Allowance (or both) while you’re laid off or on short-time.


Raise a grievance at work

Overview

If you’re a worker and you’ve tried solving a problem or concern informally by talking to your manager but you’re not satisfied, you can make a formal grievance complaint in writing.

Your employer should have a written grievance procedure that tells you what to do and what happens at each stage of the process. After raising the grievance you’ll have a meeting to discuss the issue.

You can appeal if you do not agree with your employer’s decision.

Read Acas’s guide to discipline and grievances at work.

Mediation can also help resolve a problem - this can take place at any time during the dispute.

Following the Acas code of practice

You and your employer should follow the Acas code of practice on disciplinary and grievance procedures.

Otherwise, if you take your claim to an employment tribunal, any compensation you might get could be adjusted by up to 25%.

Grievance procedure

Your employer should put their grievance procedure in writing and share it with all staff, such as on the company intranet or in the HR manual.

It should include information about:

how to set out the details of your grievance in writing

who to send your letter to

who to write to if the normal contact person is involved in the grievance

a meeting with your employer to discuss the issue

how to appeal your employer’s decision

how long each stage should take

Mediation

Mediation is when an independent, impartial third party discusses a problem with you and your employer (or between you and another employee) to try and find a solution. It’s often used after informal discussions have not solved the issue.

Mediation is voluntary and confidential. The mediator cannot force you or your employer to accept a solution - both parties must agree on the way to solve the dispute.

It should not be used for problems that have to be formally investigated (such as harassment or discrimination).

Read the Acas guide on mediation for more information.

You can find a mediation service in your area.

Grievance meetings

What happens at the meeting

The aim of the meeting is to establish the facts and find a way to resolve the problem.

Your employer will run the meeting. They’ll normally go through the grievance and give the worker the chance to comment. You can bring supporting documents if you want.

Who can attend meetings with you

You can be accompanied to grievance meetings (and any appeal meetings) by a:

colleague

trade union representative

You may also be able to bring a family member or Citizens Advice Bureau worker, depending on the HR procedure where you work.

After the meeting

Afterwards the employer will write to you setting out their decision along with:

details of any action they intend to take

information about how to appeal

Appealing a grievance decision

Your employer’s grievance procedure will set out:

who you should submit your appeal to

the time limit within which an appeal must be made

information about any meetings that will be held

how the appeal meeting will be run

You have the right to be accompanied during any appeal meetings. If possible, a manager who has not been involved in the process should handle the appeal.

After the appeal meeting your employer should write to you setting out their final decision.


Redundancy: your rights

Overview

Redundancy is a form of dismissal from your job. It happens when employers need to reduce their workforce.

If you’re being made redundant, you might be eligible for certain things, including:

redundancy pay

a notice period

a consultation with your employer

the option to move into a different job

time off to find a new job

You also have specific rights if your employer is insolvent.

If you’ve been made redundant because of coronavirus (COVID-19), your employer might be able to re-employ you and pay 80% of your wages.

You must be selected for redundancy in a fair way, for example because of your level of experience or capability to do the job.

You cannot be selected because of age, gender, or if you’re disabled or pregnant. If you are, this could be classed as an unfair dismissal.

Get advice

You can get advice on redundancy from Acas (Advisory, Conciliation and Arbitration Service) or Citizens Advice.

Being selected for redundancy

Your employer should use a fair and objective way of selecting you for redundancy.

Commonly used methods are:

last in, first out (employees with the shortest length of service are selected first)

asking for volunteers (self-selection)

disciplinary records

staff appraisal markings, skills, qualifications and experience

Your employer can make you redundant without having to follow a selection process if your job no longer exists, for example if:

your employer is closing down a whole operation in a company and making all the employees working in it redundant

you’re the only employee in your part of the organisation

Your employer may offer you a different role if one is available.

If your employer uses ‘last in, first out’, make sure it’s not discrimination, for example if it means only young people are made redundant.

Reapplying for your own job

You might be asked to reapply for your own job, which could help your employer decide who to select.

If you do not apply or you’re unsuccessful in your application, you’ll still have a job until your employer makes you redundant.

Unfair selection

You cannot be selected for the following reasons - your redundancy would be classed as an unfair dismissal:

sex

gender reassignment

marital status

sexual orientation

race

disability

religion or belief

age

your membership or non-membership of a trade union

health and safety activities

working pattern, for example part-time or fixed-term employees

maternity leave, birth or pregnancy

paternity leave, parental or dependants leave

you’re exercising your statutory rights

whistleblowing, for example making disclosures about your employer’s wrongdoing

taking part in lawful industrial action lasting 12 weeks or less

taking action on health and safety grounds

doing jury service

you’re the trustee of a company pension scheme

Appealing the decision

You can appeal if you feel that you’ve been unfairly selected. Write to your employer explaining the reasons.

You may be able to make a claim to an employment tribunal for unfair dismissal.

Voluntary redundancy

It’s up to your employer whether they actually select you if you volunteer for redundancy.

Your employer cannot just offer voluntary redundancy to age groups eligible for an early retirement package - this could be unlawful age discrimination.

However, an early retirement package (for certain age groups) could be one element of a voluntary redundancy offer open to all employees.

Apprentices

Talk to your manager and training provider if you’re an apprentice and you’re worried about being made redundant.

Your training provider or the National Apprenticeship Service might be able to help you find another employer to help you complete your apprenticeship.

Apprenticeships are different in Scotland, Wales and Northern Ireland.

Redundancy pay

You’ll normally be entitled to statutory redundancy pay if you’re an employee and you’ve been working for your current employer for 2 years or more.

You’ll get:

half a week’s pay for each full year you were under 22

one week’s pay for each full year you were 22 or older, but under 41

one and half week’s pay for each full year you were 41 or older

Length of service is capped at 20 years.

Your weekly pay is the average you earned per week over the 12 weeks before the day you got your redundancy notice.

If you were paid less than usual because you were ‘on furlough’ because of coronavirus, your redundancy pay is based on what you would have earned normally.

If you were made redundant on or after 6 April 2021, your weekly pay is capped at £544 and the maximum statutory redundancy pay you can get is £16,320. If you were made redundant before 6 April 2021, these amounts will be lower.

Calculate your redundancy pay.

Redundancy pay (including any severance pay) under £30,000 is not taxable.

Your employer will deduct tax and National Insurance contributions from any wages or holiday pay they owe you.

Exceptions

You’re not entitled to statutory redundancy pay if:

your employer offers to keep you on

your employer offers you suitable alternative work which you refuse without good reason

Being dismissed for misconduct does not count as redundancy, so you would not get redundancy pay if this happened.

You’re not entitled to statutory redundancy pay if you fall into one or more of the following categories:

former registered dock workers (covered by other arrangements) and share fishermen

crown servants, members of the armed forces or police services

apprentices who are not employees at the end of their training

a domestic servant who is a member of the employer’s immediate family

Short-term and temporary lay-offs

You can claim statutory redundancy pay if you’re eligible and you’ve been temporarily laid off (without pay or less than half a week’s pay) for either:

more than 4 weeks in a row

more than 6 non-consecutive weeks in a 13 week period

Write to your employer telling them you intend to claim statutory redundancy pay. This must be done within 4 weeks of your last non-working day in the 4 or 6 week period.

If your employer does not reject your claim within 7 days of receiving it, write to your employer again giving them your notice.

Your claim could be rejected if your normal work is likely to start within 4 weeks and continue for at least 13 weeks.

Notice periods

You must be given a notice period before your employment ends.

The statutory redundancy notice periods are:

at least one week’s notice if employed between one month and 2 years

one week’s notice for each year if employed between 2 and 12 years

12 weeks’ notice if employed for 12 years or more

Check your contract. Your employer may give you more than the statutory minimum, but they cannot give you less.

Notice pay

As well as statutory redundancy pay, your employer should either:

pay you through your notice period

pay you in lieu of notice depending on your circumstances

Your notice pay is based on the average you earned per week over the 12 weeks before your notice period starts.

If you were paid less than usual because you were ‘on furlough’ because of coronavirus, your notice pay is based on what you would have earned normally.

Payment in lieu of notice

Your employment can be ended without notice if ‘payment in lieu of notice’ is included in your contract. Your employer will pay you instead of giving you a notice period.

You get all of the basic pay you would’ve received during the notice period. You may get extras such as pension contributions or private health care insurance if they’re in your contract.

Your employer may still offer you payment in lieu of notice, even if your contract does not mention it. If you accept, you should receive full pay and any extras that are in your contract.

Consultation

You’re entitled to a consultation with your employer if you’re being made redundant. This involves speaking to them about:

why you’re being made redundant

any alternatives to redundancy

If your employer is making up to 19 redundancies, there are no rules about how they should carry out the consultation. If they’re making 20 or more redundancies at the same time, the collective redundancy rules apply.

You can make a claim to an employment tribunal if your employer does not consult properly, for example if they start late, or do not consult at all.

Collective redundancy rules

If your employer is making 20 or more employees redundant at the same time, the consultation should take place between your employer and a representative (rep).

This will either be:

a trade union rep (if you’re represented by a trade union)

an elected employee rep (if you’re not represented by a trade union, or if your employer does not recognise your trade union)

Collective consultations must cover:

ways to avoid redundancies

the reasons for redundancies

how to keep the number of dismissals to a minimum

how to limit the effects for employees involved, for example by offering retraining

Your employer must also meet certain legal requirements for collective consultations.

Length of consultation

There’s no time limit for how long the period of consultation should be, but the minimum is:

20 to 99 redundancies - the consultation must start at least 30 days before any dismissals take effect

100 or more redundancies - the consultation must start at least 45 days before any dismissals take effect

Electing employee reps

If you’re an employee affected by the proposed redundancies you can:

stand for election as an employee rep

vote for other reps

Fixed-term contract employees

Your employer does not need to include you in collective consultation if you’re employed under a fixed-term contract, except if they’re ending your contract early because of redundancy.

Suitable alternative employment

Your employer might offer you ‘suitable alternative employment’ within your organisation or an associated company.

Whether a job is suitable depends on:

how similar the work is to your current job

the terms of the job being offered

your skills, abilities and circumstances in relation to the job

the pay (including benefits), status, hours and location

Your redundancy could be an unfair dismissal if your employer has suitable alternative employment and they do not offer it to you.

Refusing an offer

You may lose your right to statutory redundancy pay if you unreasonably turn down suitable alternative employment.

You can make a claim to an employment tribunal if you think the job you’ve been offered is not suitable.

Trial periods

You have the right to a 4 week trial period for any alternative employment you’re offered.

The 4 week period could be extended if you need training. Any extension must be agreed in writing before the trial period starts.

Tell your employer during the trial period if you decide the new job is not suitable. This will not affect your employment rights, including your right to statutory redundancy pay.

You’ll lose your right to claim statutory redundancy pay if you do not give notice within the 4 week trial period.

Time off for job hunting

If you’ve been continuously employed for 2 years by the date your notice period ends, you’re allowed a reasonable amount of time off to:

look for another job

arrange training to help you find another job

How long you can take will depend on your circumstances.

No matter how much time you take off to look for another job, the most your employer has to pay you is 40% of one week’s pay.

Get help finding a new job

You can get help from the Jobcentre Plus Rapid Response Service to:

write CVs and find jobs

find information on benefits

find the right training and learn new skills

organise work trials (if you’re eligible)

get any extra help at work if you’re disabled, for example Access to Work

You may also be able to get help with costs, such as:

travel to work expenses

childcare

tools or equipment

vocational training - you must be in your notice period to be considered

There’s a different service if you’re in Scotland or Wales.

Get in touch

You can contact the Rapid Response Service:

if you suspect you’re going to be made redundant

during your notice period

up to 13 weeks after you’ve been made redundant

Further information and support

You can read more about finding a job, how your pension might be affected, and what benefits you could get.


The new State Pension

Eligibility

You’ll be able to claim the new State Pension if you’re:

a man born on or after 6 April 1951

a woman born on or after 6 April 1953

The earliest you can get the new State Pension is when you reach State Pension age.

If you reached State Pension age before 6 April 2016, you’ll get the State Pension under the old rules instead.

This guide is also available in Welsh (Cymraeg).

Your National Insurance record

You’ll usually need at least 10 qualifying years on your National Insurance record to get any State Pension. They do not have to be 10 qualifying years in a row.

This means for 10 years at least one or more of the following applied to you:

you were working and paid National Insurance contributions

you were getting National Insurance credits for example if you were unemployed, ill or a parent or carer

you were paying voluntary National Insurance contributions

If you’ve lived or worked abroad you might still be able to get some new State Pension.

You might also qualify if you’ve paid married women’s or widow’s reduced rate contributions.

Working after State Pension age

You do not have to stop working when you reach State Pension age but you’ll no longer have to pay National Insurance. You can also request flexible working arrangements.

What you'll get

The full new State Pension is £179.60 per week.

The actual amount you get depends on your National Insurance record.

The only reasons the amount can be higher are if:

you have over a certain amount of Additional State Pension

you defer (delay) taking your State Pension

You can get a State Pension forecast to find out how much you could get and when.

You can still get a State Pension if you have other income like a personal pension or a workplace pension.

You might have to pay tax on your State Pension.

If you’ve reached State Pension age and you’re on a low income, you may also qualify for Pension Credit, even if you’ve saved money for retirement.

How it’s paid

After you’ve made a claim you’ll get a letter about your payments.

The new State Pension is usually paid every 4 weeks into an account of your choice. You’re paid in arrears (for the last 4 weeks, not the coming 4 weeks).

There are different rules if you live abroad.

Your first payment

Your first payment will be within 5 weeks of reaching State Pension age. You’ll get a full payment every 4 weeks after that.

You might get part of a payment before your first full payment. The letter will tell you what to expect.

Your payment day

The day your pension is paid depends on your National Insurance number.

You might be paid earlier if your normal payment day is a bank holiday.

Last 2 digits of your National Insurance number | Payment day of the week

00 to 19 | Monday

20 to 39 | Tuesday

40 to 59 | Wednesday

60 to 79 | Thursday

80 to 99 | Friday

How to claim

You will not get your new State Pension automatically - you have to claim it. You should get a letter no later than 2 months before you reach State Pension age, telling you what to do.

If you have not received an invitation letter, but you are within 4 months of reaching your State Pension age you can still make a claim.

The quickest way to get your State Pension is to apply online.

Apply now

How to claim is different if you claim from Northern Ireland.

Other ways to apply

You can also:

print off and post the State Pension claim form to the Pension Service

phone the Pension Service to get a State Pension claim form posted to you

Send your completed form to:

There’s a different way to claim your pension from abroad, including the Channel Islands.

If you want to keep working

You can claim your new State Pension even if you carry on working. However, you have the option to defer which can increase the amount you get.

Claiming an Isle of Man pension

If you’re eligible for a state pension from the Isle of Man, you’ll need to claim it separately from your UK new State Pension.

Find out if you’re eligible and how to claim your Isle of Man pension.

You’ll get one payment for your UK pension and a separate payment for your Isle of Man pension.

You cannot defer an Isle of Man pension after 6 April 2016.

How it's calculated

The full new State Pension is £179.60 per week. What you’ll receive is based on your National Insurance record.

Valuing your National Insurance contributions and credits made before 6 April 2016

Your National Insurance record before 6 April 2016 is used to calculate your ‘starting amount’. This is part of your new State Pension.

Your starting amount will be the higher of either:

the amount you would get under the old State Pension rules (which includes basic State Pension and Additional State Pension)

the amount you would get if the new State Pension had been in place at the start of your working life

Your starting amount will include a deduction if you were contracted out of the Additional State Pension. You may have been contracted out because you were in a certain type of workplace, personal or stakeholder pension.

If your starting amount is less than the full new State Pension

You can get more State Pension by adding more qualifying years to your National Insurance record after 5 April 2016. You can do this until you reach the full new State Pension amount or reach State Pension age - whichever is first.

Each qualifying year on your National Insurance record after 5 April 2016 will add about £5.13 a week to your new State Pension. The exact amount you get is calculated by dividing £179.60 by 35 and then multiplying by the number of qualifying years after 5 April 2016.

If your starting amount is more than the full new State Pension

The part of your starting amount which is above the full new State Pension is called your ‘protected payment’. This is paid on top of the full new State Pension.

Any qualifying years you have after 5 April 2016 will not add more to your State Pension.

You did not make National Insurance contributions or get National Insurance credits before 6 April 2016

Your State Pension will be calculated entirely under the new State Pension rules.

You’ll need 35 qualifying years to get the full new State Pension.

You’ll get a proportion of the new State Pension if you have between 10 and 35 qualifying years.

Your new State Pension is more likely to be calculated in this way if you were born after the year 2000 or became a resident of the UK after 2015.

Annual increases

The new State Pension increases each year by whichever is the highest:

earnings – the average percentage growth in wages (in Great Britain)

prices – the percentage growth in prices in the UK as measured by the Consumer Prices Index (CPI)

If you have a protected payment, it increases each year in line with the CPI.

Get a State Pension forecast

You can get a State Pension forecast to find out how much new State Pension you may get.

Further information

You can read ‘Your new State Pension explained’ for more detailed information about the changes to the State Pension scheme.

You've been in a workplace, personal or stakeholder pension

Your starting amount may include a deduction if you were in certain:

earnings-related pension schemes at work (such as a final salary or career average pension) before 6 April 2016

workplace, personal or stakeholder pensions before 6 April 2012

You may have paid lower National Insurance contributions and paid into one of these pensions instead. This is known as being ‘contracted out’ of the Additional State Pension and will affect most people who have been in work.

You can check with your pension provider if you’ve been contracted out in the past. The Pension Tracing Service might be able to find your pension providers’ contact details if you’ve lost contact with them.

Changes to contracting out from 6 April 2016

On 6 April 2016 these rules changed so that if you were contracted out:

you’ll no longer be contracted out

you’ll pay more National Insurance (the standard amount)

Check if you were contracted out

Check your old payslips. You were contracted out if the National Insurance contributions line has the letter D or N next to it. You were not contracted out if it has a letter A.

If there’s a different letter, check with your employer or pension provider.

You’re more likely to have been contracted out if you worked in the public sector, for example:

the NHS

local councils

fire services

the civil service

teaching

police forces

the armed forces

You paid National Insurance at a lower rate if you were contracted out.

Your National Insurance record and your State Pension

Your new State Pension is based on your National Insurance record when you reach State Pension age.

You’ll usually need to have 10 qualifying years on your National Insurance record to get any new State Pension.

You may get less than the new full State Pension if you were contracted out before 6 April 2016.

You may get more than the new full State Pension if you would have had over a certain amount of Additional State Pension under the old rules.

You’ll need 35 qualifying years to get the new full State Pension if you do not have a National Insurance record before 6 April 2016.

Qualifying years if you’re working

When you’re working you pay National Insurance and get a qualifying year if:

you’re employed and earning over £184 a week from one employer

you’re self-employed and paying National Insurance contributions

You might not pay National Insurance contributions because you’re earning less than £184 a week. You may still get a qualifying year if you earn between £120 and £184 a week from one employer.

Qualifying years if you’re not working

You may get National Insurance credits if you cannot work - for example because of illness or disability, or if you’re a carer or you’re unemployed.

For example, you can get National Insurance credits if you:

claim Child Benefit for a child under 12 (or under 16 before 2010)

get Jobseeker’s Allowance or Employment and Support Allowance

get Carer’s Allowance

You’re not working or getting National Insurance credits

You might be able to pay voluntary National Insurance contributions if you’re not in one of these groups but want to increase your State Pension amount.

Gaps in your National Insurance record

You can have gaps in your National Insurance record and still get the full new State Pension.

You can get a State Pension forecast which will tell you how much State Pension you may get. You can then apply for a National Insurance statement from HM Revenue and Customs (HMRC) to check if your record has gaps.

If you have gaps in your National Insurance record that would prevent you from getting the full new State Pension, you may be able to:

get National Insurance credits

make voluntary National Insurance contributions

Inheriting or increasing State Pension from a spouse or civil partner

You might be able to inherit an extra payment on top of your new State Pension if you’re widowed.

You will not be able to inherit anything if you remarry or form a new civil partnership before you reach State Pension age.

Inheriting Additional State Pension

You might inherit part of your deceased partner’s Additional State Pension if your marriage or civil partnership with them began before 6 April 2016 and one of the following applies:

your partner reached State Pension age before 6 April 2016

they died before 6 April 2016 but would have reached State Pension age on or after that date

It will be paid with your State Pension.

Inheriting a protected payment

You’ll inherit half of your partner’s protected payment if your marriage or civil partnership with them began before 6 April 2016 and:

their State Pension age is on or after 6 April 2016

they died on or after 6 April 2016

Inheriting extra State Pension or a lump sum

You may inherit part of or all of your partner’s extra State Pension or lump sum if:

they died while they were deferring their State Pension (before claiming) or they had started claiming it after deferring

they reached State Pension age before 6 April 2016

you were married or in the civil partnership when they died

Your partner’s National Insurance record and your State Pension

The new State Pension is based on your own National Insurance record.

If you paid married women’s or widows’ reduced rate National Insurance, you might be able to increase your new State Pension if you’re eligible.

If you get divorced or dissolve your civil partnership

The courts can make a ‘pension sharing order’ if you get divorced or dissolve your civil partnership.

You’ll get an extra payment on top of your State Pension if your ex-partner is ordered to share their Additional State Pension or protected payment with you.

Your State Pension will be reduced if you’re ordered to share your Additional State Pension or protected payment with your partner.

Living and working overseas

If you live or work in another country, you might be able to contribute towards that country’s State Pension scheme.

If you’ve lived or worked in another country in the past, you might be eligible for that country’s state pension and a UK State Pension.

To check if you can pay into or receive another country’s state pension, contact the pension service for that country.

Claiming another country’s state pension

Depending on where you’ve lived or worked, you may need to make more than one pension claim.

European Economic Area (EEA) countries, Gibraltar and Switzerland

You only need to claim your state pension in the last country where you lived or worked. Your claim will cover all EEA countries, Gibraltar and Switzerland. You do not need to claim for each country separately.

Countries outside the EEA (except Switzerland)

You need to claim your pension from each country separately.

Check with the pension service for the country where you’ve lived or worked to find out how to make a claim.

Your UK State Pension if you’ve lived or worked abroad

Your UK State Pension will be based on your UK National Insurance record. You need 10 years of UK National Insurance contributions to be eligible for the new State Pension.

You may be able to use time spent abroad to make up the 10 qualifying years. This is most likely if you’ve lived or worked in:

the EEA

Switzerland

Gibraltar

certain countries that have a social security agreement with the UK

You want to retire overseas

You can claim the new State Pension overseas in most countries.

Your State Pension will increase each year but only if you live in:

the EEA

Gibraltar

Switzerland

Your new State Pension may be affected if your circumstances change. You can get more information from the International Pension Centre.


The basic State Pension

Overview

You can claim the basic State Pension if you’re:

a man born before 6 April 1951

a woman born before 6 April 1953

If you were born later, you’ll need to claim the new State Pension instead.

This guide is also available in Welsh (Cymraeg).

To get the basic State Pension you must have paid or been credited with National Insurance contributions.

The most you can currently get is £137.60 per week.

The basic State Pension increases every year by whichever is the highest of the following:

earnings - the average percentage growth in wages (in Great Britain)

prices - the percentage growth in prices in the UK as measured by the Consumer Prices Index (CPI)

Eligibility

You’re eligible for the basic State Pension if you were born before:

6 April 1951 if you’re a man

6 April 1953 if you’re a woman

If you were born on or after these dates you must claim the new State Pension.

The earliest you can get the basic State Pension is when you reach State Pension age.

To get the full basic State Pension you need a total of 30 qualifying years of National Insurance contributions or credits. This means you were either:

working and paying National Insurance

getting National Insurance Credits, for example for unemployment, sickness or as a parent or carer

paying voluntary National Insurance contributions

If you have fewer than 30 qualifying years, your basic State Pension will be less than £137.60 per week but you might be able to top up by paying voluntary National Insurance contributions.

To get information about your basic State Pension, contact the Pension Service or the International Pension Centre if you live abroad.

Married or in a civil partnership

If you’re not eligible for a basic State Pension or you’re not getting the full amount, you might qualify for a ‘top up’ to £82.45 per week through your spouse’s or civil partner’s National Insurance contributions.

You can get the ‘top up’ if both of you have reached State Pension age and either:

your spouse or civil partner reached State Pension age before 6 April 2016 and qualifies for some basic State Pension, even if they have not claimed it

your spouse or civil partner reached State Pension age on or after 6 April 2016 and has at least one qualifying year of National Insurance contributions or credits from before 6 April 2016, even if they do not qualify for any new State Pension or they have not claimed it

If your spouse or civil partner was born before 6 April 1950, you can only get the ‘top up’ if you’re a woman who is married to either:

a man

a woman who legally changed their gender from male to female during your marriage

If you’re not getting the ‘top up’ but think you qualify, contact the Pension Service.

You need to contact the Pension Service to claim your ‘top up’ if you’re a married woman and:

your spouse reached State Pension age before 17 March 2008

you reached State Pension age before your spouse

You’ll get any Additional State Pension or Graduated Retirement Benefit based on your own contributions in addition to the ‘top up’.

You do not qualify for a State Pension

If you’re not covered by any of these groups but want a State Pension you might be able to pay voluntary National Insurance contributions.

Men born before 1945 and women born before 1950

You need more qualifying years to get a full State Pension and a certain minimum number of years to get any State Pension at all.

| Number of years needed for a full State Pension | Number of years needed for any State Pension

Men born before 6 April 1945 | 44 | 11

Women born before 6 April 1950 | 39 | 10

Transgender people

Your State Pension might be affected if you’re a transgender person and you:

were born between 24 December 1919 and 3 April 1945

were claiming State Pension before 4 April 2005

can provide evidence that your gender reassignment surgery took place before 4 April 2005

Find out more and contact the Gender Recognition team.

You do not need to do anything if you legally changed your gender and started claiming State Pension on or after 4 April 2005 - you’ll already be claiming based on your legal gender.

What you'll get

Check if you need to claim the new State Pension instead.

The full basic State Pension is £137.60 per week. There are ways you can increase your State Pension up to or above the full amount.

You may have to pay tax on your State Pension.

To get information about your State Pension, contact the Pension Service.

How it’s paid

The day your pension is paid depends on your National Insurance number.

Last 2 digits of your National Insurance number | Day your State Pension gets paid

00 to 19 | Monday

20 to 39 | Tuesday

40 to 59 | Wednesday

60 to 79 | Thursday

80 to 99 | Friday

Your first payment is made at the end of the first full week after you reach State Pension age. If you deferred your State Pension, you’ll get your first payment at the end of the first full week in which you want to start getting your pension.

Your first payment will not include the time between reaching State Pension age and your normal payment day if that’s less than one week.

The basic State Pension is usually paid every 4 weeks into an account of your choice. You’re paid ‘in arrears’, which means you’re paid for the last 4 weeks, not for the coming 4 weeks.

There are different rules if you live abroad.

Adult Dependency Increase

Adult Dependency Increase payments have stopped. You may be eligible to apply for Pension Credit or Universal Credit.

How to claim

You will not get your State Pension automatically - you have to claim it.

There are 3 ways to claim the basic State Pension:

over the phone

print off and post the State Pension claim form to the Pension Service

claim from abroad including the Channel Islands

How to claim is different if you claim from Northern Ireland.

You want to keep working

You can claim your State Pension even if you carry on working.

Increase the amount you'll get

There are ways you can increase your basic State Pension if you:

are not eligible for the full amount (£137.60 per week)

want to receive more than the full amount

You should get financial advice when planning your retirement income.

Voluntary National Insurance contributions

You need 30 years of National Insurance contributions to be eligible for the full basic State Pension.

If you have gaps in your insurance record, you may be able to make voluntary contributions to increase your pension.

Delay (defer) your State Pension

Deferring your State Pension could increase your payments when you decide to claim. The basic State Pension increases by 1% for every 5 weeks you defer.

The extra amount is paid with your regular State Pension and can be claimed on top of the full basic State Pension amount.

Other ways you could increase your pension

If you’re married or in a civil partnership you may be eligible to increase your basic State Pension to £82.45 per week. Check if you qualify.

You might also qualify for the Additional State Pension or, if you’re on a low income, Pension Credit.

Inheritance

If your spouse or civil partner reached State Pension age before 6 April 2016, they should contact the Pension Service when you die to check what they can claim.

They may be able to increase their basic State Pension by using your qualifying years if they do not already get the full amount.

If they reached State Pension age on or after 6 April 2016 or are under State Pension age when you die, they can check what inheritance they might be entitled to.

You’re single or divorced

If you’re single, divorced or your civil partnership was dissolved and you die after you’ve reached State Pension age, your estate can claim up to 3 months of your basic State Pension. They can only do this if you had not claimed it.

Extra money from deferring your State Pension

If you decided to defer your State Pension and built up an extra amount, your spouse or civil partner may either claim the extra State Pension or get a lump sum.

If you deferred for less than 12 months your spouse or civil partner can only get extra State Pension, not a lump sum.

If you deferred for 12 months or more they can choose to get extra State Pension or a lump sum payment. Provided they have not remarried or formed a new civil partnership since your death they can get this when they reach State Pension age.

State Pension top up

If you topped up your State Pension (between 12 October 2015 and 5 April 2017), your spouse or civil partner may be able to inherit some or all of your top up.

Change of circumstances

You must tell the Pension Service if anything in your circumstances changes, for example if you:

move home

go into or come out of hospital

move abroad or return to the UK

go into a care home

change your bank account

marry or form a civil partnership

get divorced or have your civil partnership dissolved

are widowed or your civil partner dies

change your gender

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

Find out how to repay overpaid money.


Additional State Pension

Overview

The Additional State Pension is an extra amount of money you could get on top of your basic State Pension if you’re:

a man born before 6 April 1951

a woman born before 6 April 1953

This guide is also available in Welsh (Cymraeg).

You get the new State Pension if you were born on or after this date. You will not qualify for the Additional State Pension, but you might still be able to inherit Additional State Pension from your partner.

You get the Additional State Pension automatically if you’re eligible for it, unless you’ve contracted out of it.

The Additional State Pension is paid with your basic State Pension.

What you'll get

There is no fixed amount for the Additional State Pension.

How much you get depends on:

how many years you paid National Insurance for

your earnings

whether you’ve contracted out of the scheme

whether you topped up your basic State Pension (this was only possible between 12 October 2015 and 5 April 2017)

How you’re paid

The Additional State Pension is paid with your basic State Pension into your bank account.

Eligibility

You reached State Pension age on or after 6 April 2016

You will not get the Additional State Pension if you reached State Pension age on or after 6 April 2016. You’ll get the new State Pension.

If you reached State Pension age before 6 April 2016 and started claiming the basic State Pension, you’ll automatically get any Additional State Pension you’re eligible for. There is no need to make a separate claim.

You may not get any Additional State Pension for periods when you were contracted out of it.

When you have contributed to the Additional State Pension

The Additional State Pension is made up of 3 schemes. You might have contributed to more than one, depending on:

how long you’ve been working

whether you chose to top up your State Pension

Time | Scheme | You contributed if

2002 to 2016 | State Second Pension | You were employed or claiming certain benefits

1978 to 2002 | State Earnings-Related Pension Scheme (SERPS) | You were employed

12 October 2015 to 5 April 2017 | State Pension top up | You reached State Pension age before 6 April 2016 and opted in

The State Second Pension since 2002

You contributed through your National Insurance contributions if at any time between 6 April 2002 and 5 April 2016 you were:

employed and earning at least the lower earnings limit - this was £5,824 in the 2015 to 2016 tax year

looking after children under 12 and claiming Child Benefit

caring for a sick or disabled person more than 20 hours a week and claiming Carer’s Credit

working as a registered foster carer and claiming Carer’s Credit

receiving certain other benefits due to illness or disability

Contracting out

You could only contract out of the Additional State Pension if your employer ran a contracted-out pension scheme. Check with them.

While you were a member of a contracted-out workplace pension you did not contribute to the Additional State Pension. In some cases, you could get the Second State Pension even if you did not contribute, for example if your earnings were low.

You cannot contract out after 6 April 2016. If you were contracted out, your National Insurance contributions increased to your standard rate after this date.

The extra pension you get from a contracted-out pension scheme is usually the same as, or more than, the Additional State Pension you would have got if you did not contract out.

Check if you were contracted out

You can find out if you were contracted out by:

checking an old payslip

calling your pension provider

The Pension Tracing Service might be able to find your pension providers’ contact details if you’ve lost contact with them.

National Insurance while contracting out

You paid lower National Insurance contributions while you were contracted out if:

you earned between £155 and £770 a week

you were under State Pension age

you did not pay reduced rate National Insurance

What happens when you retire

You’ll get a pension from your employer’s workplace pension scheme.

How to claim

You do not have to do anything to claim the Additional State Pension.

If you’re eligible for an Additional State Pension, you’ll automatically get it when you claim your State Pension.

After you claim, the Pension Service will write to you and tell you how much you’re getting.

Inheriting Additional State Pension

If your spouse or civil partner dies, you may be able to inherit part of their Additional State Pension. Contact the Pension Service to check what you can claim and how.

Maximum State Second Pension you can inherit

You can inherit up to 50% of your spouse or civil partner’s State Second Pension.

Maximum SERPS pension and State Pension top up you can inherit

The maximum you can inherit depends on when your spouse or civil partner died.

If they died before 6 October 2002, you can inherit up to 100% of their SERPS pension.

If they died on or after 6 October 2002, the maximum SERPS pension and State Pension top up you can inherit depends on their date of birth.

Man’s date of birth | Woman’s date of birth | Maximum % of SERPS and State Pension top up you can inherit

5 October 1937 or before | 5 October 1942 or before | 100%

6 October 1937 to 5 October 1939 | 6 October 1942 to 5 October 1944 | 90%

6 October 1939 to 5 October 1941 | 6 October 1944 to 5 October 1946 | 80%

6 October 1941 to 5 October 1943 | 6 October 1946 to 5 October 1948 | 70%

6 October 1943 to 5 October 1945 | 6 October 1948 to 5 July 1950 | 60%

6 October 1945 and after | 6 July 1950 and after | 50%

If your spouse or civil partner died within 90 days of topping up their State Pension, the top up should have been refunded to their estate (their total property, money and possessions), minus any payments they received before they died. This means you will not inherit the top up as part of their Additional State Pension.

How it’s paid

Any Additional State Pension you inherit will be paid on top of your State Pension when you reach State Pension age.

If you get your own Additional State Pension

The maximum amount of Additional State Pension you can get is £180.31 per week. The limit does not include State Pension top up.

If you get Widowed Parent’s Allowance

You may inherit Additional State Pension before you reach State Pension age. You’ll stop receiving it if your Widowed Parent’s Allowance ends.

You may receive it again when you reach State Pension age if you were over 45 when you were entitled to Widowed Parent’s Allowance.

If your Widowed Parent’s Allowance or Bereavement Allowance ended before you were 55, you’ll receive less Additional State Pension.

When you cannot inherit Additional State Pension

You cannot inherit your spouse or civil partner’s Additional State Pension if you remarry or form another civil partnership before you reach State Pension age.

The date you reach State Pension age also affects whether you can inherit Additional State Pension.

If you reached State Pension age before 6 April 2010

You cannot inherit your spouse or civil partner’s Additional State Pension if they died before they reached their State Pension age and after you reached yours.

This does not apply if you’re a woman who was married to:

a man

a woman who legally changed their gender from male to female during your marriage

If you reached State Pension age on or after 6 April 2016

You cannot inherit your spouse or civil partner’s Additional State Pension if either:

your spouse or civil partner died on or after 6 April 2016 and reached (or would have reached) State Pension age on or after 6 April 2016

you started your marriage or civil partnership on or after 6 April 2016

If you get divorced

If you get divorced or your civil partnership is dissolved the court can decide that your Additional State Pension should be shared as part of the financial settlement.

You’ll have to fill in form BR20 to give details of your Additional State Pension.


Delay (defer) your State Pension

How it works

You do not get your State Pension automatically - you have to claim it. You should get a letter no later than 2 months before you reach State Pension age, telling you what to do.

You can either claim your State Pension or delay (defer) claiming it.

If you want to defer, you do not have to do anything. Your pension will automatically be deferred until you claim it.

Deferring your State Pension could increase the payments you get when you decide to claim it. Any extra payments you get from deferring could be taxed.

This guide is also available in Welsh (Cymraeg).

If you’re on benefits

You cannot get extra State Pension if you get certain benefits. Deferring can also affect how much you can get in benefits.

You must tell the Pension Service if you’re on benefits and you want to defer.

What you'll get

The amount of extra State Pension you could get depends on when you reach State Pension age.

If you reach State Pension age on or after 6 April 2016

Your State Pension will increase every week you defer, as long as you defer for at least 9 weeks.

Your State Pension increases by the equivalent of 1% for every 9 weeks you defer. This works out as just under 5.8% for every 52 weeks.

The extra amount is paid with your regular State Pension payment.

This example assumes there is no annual increase in the State Pension. If there is an annual increase, the amount you could get could be larger.

If you reached State Pension age before 6 April 2016

You can usually take your extra State Pension as either:

higher weekly payments

a one-off lump sum

When you claim your deferred State Pension, you’ll get a letter asking how you want to take your extra pension. You’ll have 3 months from receiving that letter to decide.

Higher weekly payments

Your State Pension will increase every week you defer, as long as you defer for at least 5 weeks.

Your State Pension increases by the equivalent of 1% for every 5 weeks you defer. This works out as 10.4% for every 52 weeks.

Lump sum payment

You can get a one-off lump sum payment if you defer claiming your State Pension for at least 12 months in a row. This will include interest of 2% above the Bank of England base rate.

You’ll be taxed at your current rate on your lump sum payment. For example, if you’re a basic rate taxpayer your lump sum will be taxed at 20%.

If you’re in prison

You will not build up extra State Pension until you leave prison.

Annual increases

After you claim your State Pension, the extra amount you get because you deferred will usually increase each year based on the Consumer Price Index. It will not increase for some people who live abroad.

Get help

Contact the State Pension claim line if you need help.

If you get benefits or tax credits

You cannot build up extra State Pension during any period you get:

Income Support

Pension Credit

Employment and Support Allowance (income-related)

Jobseeker’s Allowance (income-based)

Universal Credit

Carer’s Allowance

Incapacity Benefit

Severe Disablement Allowance

Widow’s Pension

Widowed Parent’s Allowance

Unemployability Supplement

You cannot build up extra State Pension during any period your partner gets:

Income Support

Pension Credit

Universal Credit

Jobseeker’s Allowance (income-related)

Higher weekly payments

Taking your extra State Pension as higher weekly payments could reduce the amount you get from:

Income Support

Pension Credit

Universal Credit

Jobseeker’s Allowance (income-related)

Housing Benefit

Council Tax Reduction

tax credits

Your tax credits or Universal Credit payments may be reduced if you choose to take your extra State Pension as a lump sum.

Winter Fuel Payment

You need to claim Winter Fuel Payment if you’ve deferred your State Pension. You only need to do this once.

Get help

Contact Jobcentre Plus if you need help to understand how your benefits could be affected.

If you move abroad

If you move to any of the countries in this list, the rules for deferring are the same as in the UK:

European Economic Area (EEA) countries

Switzerland

a country that the UK has a social security agreement with (except Canada or New Zealand)

If you move to a country that is not in the list, the extra payment you get will stay the same. It will not go up or down over time.

If you move to a country that is not in the list, your extra payment will be based on the State Pension you’re owed at whichever is later of:

the date you reach State Pension age

the date you move abroad

Contact the International Pension Centre if you need help working out what you could get.

Claim a deferred State Pension

If you have deferred your State Pension for a year or less, you can apply online.

You can also:

print off and post the State Pension claim form to the Pension Service

apply by phone - call the Pension Service to get a State Pension claim form posted to you

Send your completed form to:

There’s a different way to claim your pension from abroad, including the Channel Islands.

If you have deferred for more than a year, you need to call the Pension Service to claim.

The process is different if you live in Northern Ireland.

Inheriting a deferred State Pension

You can usually inherit your partner’s extra State Pension if all of the following apply:

your partner reached State Pension age before 6 April 2016

you were married to, or in a civil partnership with, your partner when they died

your partner had deferred their State Pension or was claiming their deferred State Pension when they died

you did not remarry or form a new civil partnership before you reached State Pension age

If your partner died before 6 April 2010, one of the following must also apply:

you were over State Pension age when your partner died

you were under State Pension age when your partner died, you’re a woman and your deceased partner was your husband

You can only receive any extra State Pension you’ve inherited once you’ve reached State Pension age.

If your partner died before claiming their State Pension

How you inherit your partner’s extra State Pension depends on how long they deferred their pension for.

A year or more

If your partner deferred their State Pension by a year or more, you can usually choose to inherit it as a lump sum or as weekly payments. You’ll get a letter with the options you can choose from.

Between 5 weeks and a year

If your partner deferred their State Pension by between 5 weeks and a year, you’ll inherit it as weekly payments. You’ll get these payments with your own State Pension.

Less than 5 weeks

If your partner deferred their State Pension by less than 5 weeks, their State Pension payments for those weeks will become part their estate (their total property, money and possessions).

If your partner was getting their extra State Pension before they died

You’ll inherit your partner’s extra State Pension as extra weekly payments. You’ll get these payments with your own State Pension.


Over 80 pension

Overview

The over 80 pension is a State Pension for people aged 80 or over.

To be eligible you must get either a basic State Pension of less than £82.45 a week, or no basic State Pension at all.

It can give you £82.45 a week in the 2021 to 2022 tax year.

What you'll get

What you get depends on how much basic State Pension you get, if any.

If you do not get the basic State Pension or you get less than £82.45 a week, you could get the difference paid up to this amount.

Eligibility

You cannot get the over 80 pension if you reached State Pension age on or after 6 April 2016.

You can claim the over 80 pension if all of the following apply:

you’re 80 or over

you do not get basic State Pension or your basic State Pension is less than £82.45 a week in 2021 to 2022

you were resident in England, Scotland or Wales for at least 10 years out of 20 (this does not have to be 10 years in a row) - this 20 year period must include the day before you turned 80 or any day after

you were ‘ordinarily resident’ in the UK, Channel Islands, Isle of Man or Gibraltar on your 80th birthday or the date you made the claim for this pension, if later

If you live in or are moving to a European Economic Area (EEA) country or Switzerland, find out about pensions and benefits for UK nationals in the EU, EEA and Switzerland.

Your eligibility for the over 80 pension is not based on National Insurance contributions.

How to claim

You can get a claim form from either:

your pension centre

your local Jobcentre Plus

The earliest you can claim is 3 months before your 80th birthday.

Further information

Effect on other benefits

The over 80 pension counts as taxable income, so it may affect other benefits you’re getting.

You must include the over 80 pension as income if you’re claiming other income related benefits.

What to do if your situation changes

If your circumstances change it could affect your eligibility.

It’s important you contact the office that deals with your payments if you:

move house

change your bank account

go into (or leave) hospital or a health authority funded care home

leave the UK to live abroad, or for a long visit

Report your change of situation to The Pension Service.

Who to contact if you have further questions

You can call The Pension Service if you have more questions about the over 80 pension.


Early retirement, your pension and benefits

State Pension

The earliest you can get your State Pension is when you reach your State Pension age. You’ll have to wait to claim your State Pension if you retire before you reach that age.

The amount you’ll get

The amount you’ll get depends on your National Insurance record and when you reach State Pension age.

You’ll claim basic State Pension and Additional State Pension if you reached State Pension age before 6 April 2016.

You’ll claim the new State Pension if you reach State Pension age on or after 6 April 2016.

Personal and workplace pensions

When you can take money from your pension pot will depend on your pension scheme’s rules, but it’s usually after you’re 55.

You may be able to take money out before this age if either:

you’re retiring early because of ill health

you had the right under the scheme you joined before 6 April 2006 to take your pension before you’re 55 – ask your pension provider if you’re not sure

Some companies offer to help you get money out of your pension before you’re 55. This could be an unauthorised payment. If it’s unauthorised, you pay up to 55% tax on it.

The pension pot that you build up will probably be smaller if you retire early, because it’s had less time to increase in value.

Taking your pension early because of ill health

You might be able to get higher payments if you need to take your pension early because of a health condition. Check with your provider.

If your life expectancy is less than a year

You may be able to take your whole pension pot as a tax-free lump sum if all of the following apply to you:

you’re expected to live less than a year because of serious illness

you’re under 75

you do not have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension pot for your spouse or civil partner.

Benefits

The amount of money you get from any income-related benefits could be affected if you take your pension early, such as money you get from:

Housing Benefit

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Universal Credit

Benefits if you retire early because of ill health

If you retire early because of ill health you may be entitled to other benefits. Use a benefits calculator to check.

Get help

Pension Wise has information about how taking a personal or workplace pension early can affect your benefits.

You can also get help from:

Citizens Advice

the Money Advice Service


Personal pensions

Overview

Personal pensions are pensions that you arrange yourself. They’re sometimes known as defined contribution or ‘money purchase’ pensions. You’ll usually get a pension that’s based on how much was paid in.

Some employers offer personal pensions as workplace pensions.

The money you pay into a personal pension is put into investments (such as shares) by the pension provider.  The money you’ll get from a personal pension usually depends on:

how much has been paid in

how the fund’s investments have performed - they can go up or down

how you decide to take your money

Types of personal pension

There are different types of personal pension. They include:

stakeholder pensions - these must meet specific government requirements, for example limits on charges

self-invested personal pensions (SIPPs) - these allow you to control the specific investments that make up your pension fund

You should check that your provider is registered with the Financial Conduct Authority (FCA), or the Pensions Regulator if it’s a stakeholder pension.

Paying into a personal pension

You can either make regular or individual lump sum payments to a pension provider. They will send you annual statements, telling you how much your fund is worth.

You usually get tax relief on money you pay into a pension. Check with your provider that your pension scheme is registered with HM Revenue and Customs (HMRC) - if it’s not registered, you won’t get tax relief.

Choosing a personal pension

Citizens Advice has information about choosing a personal pension.

Independent financial advice

You can find an independent financial adviser:

from Unbiased

from the Personal Finance Society

You’ll usually have to pay for this advice.

How you can take your pension

Most personal pensions set an age when you can start taking money from them. It’s not normally before 55. Contact your pension provider if you’re not sure when you can take your pension.

You can take up to 25% of the money built up in your pension as a tax-free lump sum. You’ll then have 6 months to start taking the remaining 75%, which you’ll usually pay tax on.

The options you have for taking the rest of your pension pot include:

taking all or some of it as cash

buying a product that gives give you a guaranteed income (sometimes known as an ‘annuity’) for life

investing it to get a regular, adjustable income (sometimes known as ‘flexi-access drawdown’)

Ask your pension provider which options they offer (they may not offer all of them). If you don’t want to take any of their options, you can transfer your pension pot to a different provider.

Taxes and charges

Your pension provider will take off any tax you owe before you get money from your pension pot.

You might have to pay a higher rate of tax if you take large amounts from your pension pot. You could also owe extra tax at the end of the tax year.

Your pension provider might charge you for withdrawing cash from your pension pot - check with them about this.

Get regular payments from an annuity

You might be able to buy an annuity from an insurance company that gives you regular payments for life. You can ask your pension provider to pay for it out of your pension pot.

The amount you get can vary. It depends on how long the insurance company expects you to live and how many years they’ll have to pay you. When they calculate the amount they should take into account:

your age and gender

the size of your pension pot

interest rates

your health (sometimes)

There are different kinds of annuities. Some are for a fixed time (for example, payments for 10 years instead of your lifetime) and some continue paying your spouse or partner after you die.

You don’t have to buy your annuity from your pension provider.

Invest the money in a drawdown fund

You may be able to ask your pension provider to invest your pension pot in a flexi-access drawdown fund.

From a flexi-access drawdown fund you can:

make withdrawals

buy a short-term annuity - this will give you regular payments for up to 5 years

pay in - but you’ll pay tax on contributions over £4,000 a year

Keeping your capped drawdown fund

If you have a ‘capped drawdown’ fund and want to keep it, your money will stay invested.

You can keep withdrawing and paying in. Your pension provider sets a maximum amount you can take out every year. This limit will be reviewed every 3 years until you turn 75, then every year after that.

Withdraw cash from your pension pot

You may be able to take cash directly from your pension pot. You could:

withdraw your whole pension pot

withdraw smaller cash sums

When you can’t withdraw cash

You can’t take smaller cash sums if any of the following apply:

you’ve already saved £1,073,100 in pension schemes over your lifetime (your lifetime allowance)

you have some type of lifetime allowance protection

you’re under 75, and the sums you want to withdraw are bigger than the amount of lifetime allowance you have left

Get help

Contact your pension provider first if you need help with a personal pension.

If they can’t help, you can get free and impartial information from The Pensions Advisory Service (they don’t provide financial advice).

Financial advice

You can find a financial adviser if you want advice. You’ll usually have to pay for their services.

If you’re over 50

Pension Wise has information about your pension options. If you’re over 50 you can book a free appointment to talk about your options. Pension Wise doesn’t cover the State Pension, ‘final salary’ or ‘career average’ pensions.

State Pension

For help with your State Pension contact the Pension Service.

Complaints

If you have a complaint about how your pension scheme is run, talk to your pension provider first. They have to respond within 8 weeks.

You can also contact the Pensions Ombudsman if you’re concerned about how a pension scheme is run.

Complain about marketing

You can get help from the Pensions Advisory Service or complain to the Financial Ombudsman’s Service about how a pension scheme has been marketed to you.

If your provider has broken the law

If you think your pension provider has broken the law, you can complain to:

the Pensions Regulator for workplace pensions

the Financial Conduct Authority for personal and stakeholder pensions

If your provider goes bust

If the pension provider was authorised by the Financial Conduct Authority and can’t pay, you might get compensation from the Financial Services Compensation Scheme (FSCS).


Plan your retirement income

Overview

A pension is a way to save money for later in your life.

You may be able to get:

a pension from the government (‘State Pension’)

money from pension schemes you or your employer pay into

You might need more money than just the State Pension when you retire.

Find out how much State Pension you could get (your forecast) and when you can get it.

Use the Money Advice Service’s pension calculator to get an estimate of your income when you retire and the ways you can increase it.

Your pension options

You can pay into as many pension schemes as you want. It depends on how much money you can set aside.

You usually get tax relief up to certain limits on money you pay into a pension scheme.

Private pension schemes

| What it is

Workplace pensions | Arranged by your employer. Usually both you and your employer pay into it. What you get depends on the type of scheme your employer offers.

Personal and stakeholder pensions | A private pension that you pay into. Employers can also pay into them as a workplace pension scheme. What you get depends on how much is paid in and how well the investment does.

State Pension from the government

If you reached State Pension age before 6 April 2016

| What it is

Basic State Pension | The basic State Pension is a regular payment you can get from the government when you reach State Pension age. The amount you get depends on your National Insurance contributions and credits. The maximum you get is £137.60 per week.

Additional State Pension | An extra amount on top of your State Pension. Not a fixed amount. How much you get depends on your earnings and whether you claim certain benefits.

Pension Credit | For people on a low income. Tops up your weekly income to £177.10 (single people) or £270.30 (couples). You may get more if you’re a carer, are severely disabled, have responsibility for a child, or have certain housing costs.

If you reach State Pension age on or after 6 April 2016

| What it is

New State Pension | The new State Pension is a regular payment you can get from the government if you reach State Pension age on or after 6 April 2016. The amount you get depends on your National Insurance contributions and credits. The full new State Pension is £179.60 per week.

Protected payment | Any amount over the full new State Pension (£179.60) that you get from your National Insurance contributions or credits from before 6 April 2016 is protected. It will be paid on top of the full new State Pension.

Private pension schemes

Workplace pensions and personal or stakeholder pensions are a way of making sure you have money on top of your State Pension.

For most workplace and personal pensions, how much you get depends on:

the amount you’ve paid in

how well the pension fund’s investments have done

your age - and sometimes your health - when you start taking your pension pot

Workplace pensions

Your employer must automatically enrol you in a workplace pension scheme if you’re over 22 and under State Pension age, and earn more than £10,000 a year.

If you have a workplace pension your employer can make contributions on top of what you pay.

You may also be able to make extra payments to boost your pension pot.

Workplace pensions are protected against risks.

Personal and stakeholder pensions

You may want a personal or stakeholder pension:

to save extra money for later in life

to top up your workplace pension

if you’re self-employed and do not have a workplace pension

if you’re not working but can afford to pay into a pension scheme

Some employers offer stakeholder or private pensions as workplace pensions.

Stakeholder pensions must meet standards set by the government.

Find a lost pension

The Pension Tracing Service might be able to trace lost pensions that you’ve paid into.

Nominate someone to get your pension when you die

Ask your pension provider if you can nominate someone to get money from your pension pot after you die.

Check your scheme’s rules about:

who you can nominate - some payments can only go to a dependant, for example your husband, wife, civil partner or child under 23

what the person can get, for example regular payments or lump sums

whether anything can change what the person gets, for example when and how you start taking your pension pot, or the age you die

Sometimes the pension provider can pay the money to someone else, for example if the person you nominated cannot be found or has died.

The person you nominate may have to pay tax if they get money from your pension pot after you die.

Pensions from the government

The pension you get from the government (‘State Pension’) is based on your National Insurance record when you reach State Pension age.

You reached State Pension age before 6 April 2016

You need 30 years’ worth of National Insurance contributions to get the full basic State Pension. You may also qualify for some Additional State Pension.

You reach State Pension age on or after 6 April 2016

The amount of new State Pension you’ll get depends on your National Insurance record. National Insurance contributions or credits made before and after 6 April 2016 can count towards your new State Pension.

You’ll usually need at least 10 qualifying years of National Insurance contributions or credits to qualify for any State Pension.

Find out how much State Pension you could get and when you can get it. You can also find out how you might be able to increase the amount you get.

Getting more State Pension

Deferring your pension

When you reach State Pension age you have the option to defer your State Pension (delay payments). By doing this you’ll get more money for every year you defer.

Pension Credit

Pension Credit is for older people on a low income to make sure they get a minimum weekly amount. You’ll have to apply and all your sources of income (for example savings) will be checked to make sure you qualify.
Getting Pension Credit may mean you’re eligible for other benefits too.

You’re over 80

People over 80 with little or no State Pension can apply for a payment of £82.45 per week from the government through the over 80 Pension. You cannot get the over 80 pension if you reach State Pension age on or after 6 April 2016.

Working past State Pension age

You might decide that you do not want to stop working when you reach State Pension age.

If you do, you’ll no longer have to pay National Insurance.

The law protects you against discrimination if you’re over State Pension age and want to stay in your job or get a new one.

Staying in your job

There is no official retirement age and you usually have the right to work as long as you want to.

There are some circumstances when employers may have the right to set a compulsory retirement age that they choose.

Your employer cannot make you redundant because of your age.

Getting a new job

You do not have to give your date of birth when applying for a new job. Employers cannot make you give this information if you do not want to.

Employers also can not set an age limit for a job, unless they can justify it (for example because of certain physical abilities) or it’s a limit set by law, for example for the fire service.

You can request flexible working at any age.

Get help

When planning your pension and retirement income you might need help with:

choosing a personal or stakeholder pension

planning your savings

choosing how you want to get your retirement income

delaying your State Pension payments (deferring)

Where to get help

You can get free guidance on your retirement savings options from:

Money Advice Service

Pension Advisory Service

Pension Wise has information to help you decide what to do with your money if it’s in a ‘defined contribution’ pension. If you’re over 50, you can book an appointment to speak to someone.

Paying for financial advice

You can find an independent financial adviser:

on the Unbiased website

from the Personal Finance Society

If you’re paying into a pension scheme, you can ask your pension provider about taking out up to £500 to pay for financial advice on retirement. You can do this once a year up to 3 times without a tax charge. Not all pension schemes provide this.


Transferring your pension

Overview

You may want to move some or all of your pension fund (sometimes called a ‘pension pot’) if:

you’re changing job

your pension scheme is being closed or wound up

you want to transfer to a better pension scheme

you have pensions from more than one employer and want to bring them together

you’re moving overseas and want to move your pension to a scheme in that country

Get help and advice

You can get free, impartial information about transferring your pension from:

the Money Advice Service

the Pensions Advisory Service

You can also get impartial advice about workplace pensions from an independent financial adviser. You’ll usually have to pay for the advice.

If you’re concerned about a pension scam

Contact Action Fraud if you’re transferring a pension and are concerned about a scam.

You can also report a pension scam online to Action Fraud.

Transferring to a UK pension scheme

You can transfer your UK pension pot to another registered UK pension scheme.

You can also use it to buy a ‘deferred annuity contract’ - an agreement that gives you a guaranteed income in the future.

Transferring your pension pot anywhere else - or taking it as an unauthorised lump sum - will be an ‘unauthorised payment’ and you’ll have to pay tax on the transfer.

Before you make a transfer

Contact your current pension provider and the provider you want to transfer to. You’ll need to check if:

your existing pension scheme allows you to transfer some or all of your pension pot

the scheme that you wish to transfer into will accept the transfer

Get help and advice including if you’re concerned about a pension scam.

If you transfer your pension, you may:

have to make payments to the new scheme

have to pay a fee to make the transfer

lose any right you had to take your pension at a certain age

lose any fixed or enhanced protection you have when you transfer

lose any right you had to take a tax free lump sum of more than 25% of your pension pot

Your pension providers can tell you whether any of these will apply.

Transferring to an overseas pension scheme

You may be able to transfer your UK pension savings to an overseas pension scheme.

Schemes you can transfer to

The overseas scheme you want to transfer your pension savings to must be a ‘qualifying recognised overseas pension scheme’ (QROPS). It’s up to you to check this with the overseas scheme or your UK pension provider or adviser.

If it’s not a QROPS, your UK pension scheme may refuse to make the transfer, or you’ll have to pay at least 40% tax on the transfer.

Tax when you transfer to a QROPS

Whether you pay tax depends on where the QROPS you transfer to is based. It’s your responsibility to find out where this is.

You do not have to pay any tax if you asked for a transfer to a QROPS before 9 March 2017.

You usually do not pay tax if you transfer to a QROPS provided by your employer. Check with the scheme to find out.

You transfer to a QROPS based in the European Economic Area (EEA) or Gibraltar

You pay 25% tax if you either:

move to live outside the UK, Gibraltar or the EEA within 5 years

Otherwise you do not pay tax.

You can get tax refunded if you move to the UK, Gibraltar or an EEA country within 5 years of the transfer. To claim, tell your UK scheme’s administrator and your overseas scheme manager you’ve moved using form APSS 241. They’ll put the tax refund back into the pension it was taken from.

You transfer to a QROPS based outside the UK, Gibraltar or the EEA

You do not have to pay tax if you live in the country your QROPS is based in. Otherwise you’ll have to pay 25% tax.

If you move countries within 5 years of the transfer, fill in form APSS 241 and give it to your scheme administrator. You’ll:

get a refund if you’ve moved to the country your QROPS is based in

have to pay 25% tax on your transfer if you’ve moved away from the country your QROPS is based in

How to transfer

Form APSS 263 tells you what information you’ll need to provide before making a transfer.

Download and fill in the form and give it to your UK pension scheme administrator.

Your transfer will be taxed at 25% if you do not provide all the information the form asks for within 60 days of requesting the transfer.

If you’re under 75, your UK pension scheme administrator will work out what percentage of your lifetime allowance is used by the transfer.

They’ll tell you if the amount you’re transferring is more than your allowance and if you’ll be taxed on it.

Payments from an overseas pension

You may have to pay UK tax on some payments from your overseas scheme. This depends on when you were a UK resident.