HMRC produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it provide a definitive answer in every case.
The legislation and regulations behind the pension schemes tax regime. This HMRC manual replaced Registered Pension Schemes Manual from 2015.
This website is intended for financial advisers only and shouldn’t be relied upon by any other person. If you are not an adviser, please visit the main Royal London website.
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