Pension Scheme Instructions Manual - Main Contents
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(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)
Preface
Appendixi
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Appendixii
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Introduction
| PSIPart1 | Establishment and administration of retirement benefits schemes |
| PSIPart2 | Taxation background |
| PSIPart3 | Membership of schemes |
| PSIPart4 | Contributions by employees |
| PSIPart5 | Contributions by employers |
| PSIPart6 | Total benefits on retirement at normal retirement date |
| PSIPart7 | Increases of pensions in payment |
| PSIPart8 | Lump sum benefits and commutation |
| PSIPart9 | Service after normal retirement date |
| PSIPart10 | Retirement before normal retirement date |
| PSIPart11 | Benefits on death in service |
| PSIPart12 | Benefits on death after retirement |
| PSIPart13 | Withdrawal from service |
| PSIPart14 | Transfer payments |
| PSIPart15 | Overseas employers and overseas employees |
| PSIPart16 | Discontinuance of schemes |
| PSIPart17 | Tax treatment of approved schemes and payments by approved schemes |
| PSIPart18 | Application for approval and information provisions |
| PSIPart19 | Withdrawal of approval |
| PSIPart20 | Funding and surpluses |
| PSIPart21 | Centralised schemes |
| PSIPart22 | Office procedures |
| PSIPart23 | Penalties procedures |
| PSIPart24 | Pension credit benefits |
| PSIPart25 | Flexibility in pension provision |
| PSIPart26 | Conversion of Chapter I Approved Schemes to Chapter IV Approved Schemes |
