FOR ADVISERS ONLY
HMRC Pensions Tax Manual
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.
Royal London is not responsible for the content of external websites.
- PTM000001 Glossary
- PTM010000 About this manual: contents
- PTM020000 General principles: contents
- PTM030000 Registration: contents
- PTM040000 Contributions: contents
- PTM050000 Annual allowance: contents
- PTM060000 Member benefits: contents
- PTM070000 Death benefits: contents
- PTM080000 The lifetime allowance and the lifetime allowance charge: contents
- PTM090000 Protection from the lifetime allowance charge: contents
- PTM100000 Transfers: contents
- PTM110000 International: contents
- PTM120000 Investments: contents
- PTM130000 Unauthorised payments: contents
- PTM140000 Other authorised payments: contents
- PTM150000 The scheme administrator: contents
- PTM160000 Information and administration: contents
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