(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 - General
Section 2 - Tax Relief
Section 3 - Maximum Contributions
Section 4 - Free-Standing AVC Schemes (Fsavcs)
Section 1 – General
| PSI4.1.1 | Introduction |
| PSI4.1.2 | Types of contribution |
| PSI4.1.3-4 | AVCs |
| PSI4.1.6 | Tax treatment (general) |
| PSI4.1.8 | General Temporary absence contributions during absence |
| PSI4.1.9 | - contributions on return to employment |
| PSI4.1.10 | - employer's contribution paid by employee |
| PSI4.1.12 | Contributions after NRD |
| PSI4.1.14 | Salary sacrifice |
| PSI4.1.15 | Refunds of contributions |
Section 2 - Tax Relief
| PSI4.2.1-2 | Background |
| PSI4.2.3 | - post-F(No.2)A 1987 |
| PSI4.2.4 | Remuneration |
| PSI4.2.5 | Discretionary trusts |
| PSI4.2.6 | FA 1989 |
| PSI4.2.7-8 | Earnings cap |
| PSI4.2.10 | Net pay arrangement |
| PSI4.2.11 | Authorisation procedure - on approval |
| PSI4.2.12-15 | - interim stage |
| PSI4.2.17 | Relief in excess of 15% - prescription by the Board (from 6.PSI4.1987) |
| PSI4.2.20 | Compulsory contributions for widows' or children's benefits |
Section 3 - Maximum
Contributions
| PSI4.3.1 | Maximum employee contributions |
| PSI4.3.2 | Basic/Contractual contributions |
| PSI4.3.3 | Change in contribution rate |
| PSI4.3.4 | Scheme rule requirements |
| PSI4.3.6-7 | AVCs |
| PSI4.3.8 | - earmarking of AVCs |
| PSI4.3.9 | - AVCs invested with Building Societies |
| PSI4.3.10 | - supplementary schemes |
| PSI4.3.11 | - supplementary schemes: rules |
| PSI4.3.12 | Surplus AVCs |
| PSI4.3.13 | Other surplus funds |
| PSI4.3.14 | Scheme rules - surplus AVC regulations |
| PSI4.3.15 | Schemes approved before 27 12 93 (COP) |
| PSI4.3.16 | Disapplication regulations |
| PSI4.3.17 | Pension sharing on divorce |
| PSI4.3.18 | Pension sharing on divorce |
| PSI4.3.19 | Pension sharing on divorce |
| PSI4.3.20 | - Pension credit benefits |
| PSI4.3.21 | - Pension credit benefits |
Section 4 - Free-Standing AVC
Schemes (Fsavcs)| PSI4.4.1-3 | General |
| PSI4.4.4 | Scheme rules |
| PSI4.4.5 | Tax relief |
| PSI4.4.6 | Surplus FSAVCs |
| PSI4.4.7 | Rule requirements for approval |
| PSI4.4.8 | Schemes approved before COP |
