Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the covid-19 outbreak, whether he has plans to extend the deadline by which single premium pension payments may be made into existing personal pension plans in the current year beyond 5 April 2020.

There are various types of deadline that may relate to single premium pension payments.

If the deadline is set out in the contract of the personal pension plan, this is a contractual issue between the individual and their pension provider.

In relation to tax matters, the Government allows up to three years of unused annual allowance to be carried forward, if individuals have not used up their whole annual allowance in previous tax years.