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.
This HMRC manual replaced the 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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