(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Advice to Ministers on tax policy is provided by seven
subject divisions. These are also responsible for ensuring the
effective implementation of Ministers' policy decisions and for
advising operational offices on the technical application of
legislation. The subject division dealing with pensions policy is
Savings and Investment Division.
