(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)
Section 1 – Eligibility
Section 2 - Proprietors, Partners and Other
Persons Assessed Under Schedule D
Section 3 – Directors
Section 4 - Temporary Absence and Secondment
Section 5 – Pension Sharing on
Divorce
Section 1 –
Eligibility
| PSI3.1.1-3 | General |
| PSI3.1.5 | -Eligibility rules discretionary schemes |
| PSI3.1.6-7 | - non-discretionary schemes |
| PSI3.1.8 | - examination of eligibility rules |
| PSI3.1.11 | -Particular types of employees part-time employees |
| PSI3.1.12 | - concurrent employment |
| PSI3.1.13-15 | - domestic employees |
| PSI3.1.16-17 | - Lloyds underwriting syndicates |
| PSI3.1.18 | - MPs' secretaries and research assistants |
| PSI3.1.19 | - wives of doctors and of other professional persons |
| PSI3.1.12-22 | Schedule E employers |
| PSI3.1.23 | - employees of joint venture enterprises |
| PSI3.1.24 | Membership of an employer’s occupational pension scheme and personal pension schemes – General and contracting-out |
| PSI3.1.25 | - s632A Eligibility |
| PSI3.1.26 | - s632B Eligibility (“Concurrency”) |
| PSI3.1.27 | Overseas employees |
Section 2 - Proprietors, Partners
and Other Persons Assessed Under Schedule D
| PSI3.2.1-2 | General |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.2.4 | Employees assessed under Schedule D |
| PSI3.2.5 | Schemes for persons who are not employees |
| PSI3.2.6 | Proprietors and partners |
| PSI3.2.7 | - employee becoming a partner |
| PSI3.2.8-10 | - Partnership employersscheme rules |
| PSI3.2.11 | - salaried partners |
| PSI3.2.12 | - ex-partners |
| PSI3.2.13 | Partners who are also directors of associated service companies |
| PSI3.2.14 | Spouses of partners or proprietors |
| PSI3.2.15 | North Sea divers and diving supervisors |
| PSI3.2.16 | Marine Pilots |
Section 3 –
Directors
| PSI3.3.1 | General |
| PSI3.3.2-4 | Controlling directors |
| PSI3.3.5 | Controlling director restrictions |
| PSI3.3.8-9 | Controlling directors of investment companies |
| PSI3.3.10 | - reason for refusal |
| PSI3.3.11 | - holding companies |
| PSI3.3.12 | - mandatory approval |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.3.20 | Directors' fees |
| PSI3.3.21 | Unremunerated service |
| PSI3.3.22 | Spouses of controlling directors |
Section 4 - Temporary Absence and
Secondment| PSI3.4.1-3 | General |
| PSI3.4.5 | Long term absence/secondment |
| PSI3.4.6 | Incapacity |
| PSI3.4.7 | Employee contributions |
| PSI3.4.9 | Work of national importance |
| PSI3.4.10-13 | Retention of MP in former employer's scheme |
Section 5 – Pension Sharing
on Divorce
| PSI3.5.1 | General |
| PSI3.5.2-3 | Background |
| PSI3.5.4 | Welfare Reform and Pensions Act 1999 |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.5.8 | Enquiries |
