HMRC Pensions Tax Manual

The legislation and regulations behind the pension schemes tax regime. This HMRC manual replaced Registered Pension Schemes Manual from 2015.

• HMRC - Pensions Tax Manual

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• 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