Pension schemes - guidance

Current guidance effective from 6 April 2006

• Fixed protection and death in service benefits
• Short Service Refund Lump Sums from 6 April 2012
• Registered Pension Schemes Manual (RPSM)
• Pension Schemes Online - A Guide to using the Online Service for Scheme Administrators and Practitioners (PDF 182K)
• GAD tables and instructions to work out the basis amount for calculating the maximum amount of drawdown pension
• Transfers to overseas pension schemes
• Annual allowance for overseas pension schemes
• Annual Allowance Guidance - Amended RPSM Pages
• Draft guidance – commutation of small pension pots (PDF 40K)
• Inheritance Tax and pension schemes Finance Act 2011 changes (PDF 28K)
• Temporary non residence - taxation of flexible drawdown pension payments (PDF 43K)
• Contracting-out guidance
• Scheme sanction charge
• Business Income Manual (BIM) – guidance on tax relief on employer contributions
• Employment Income Manual (EIM) – guidance on non registered pension schemes including EFRBS

Guidance for individuals

• Annual allowance guidance
• Lifetime allowance guidance
• Transferring your UK pension fund to a QROPS (PDF 83K)

Guidance for pre 6 April 2006 transactions

The guidance below is held on The National Archives website.

• IR12 (2001) Practice notes on the approval of occupational pension schemes (PDF 1.25MB) (Opens new window)
• IR76 (2000) Inland Revenue guidance notes on personal pension schemes (PDF 1.19MB) (Opens new window)
• IR12 Supplement occupational pension schemes free-standing additional voluntary contributions (PDF 254K) (Opens new window)