PSI.Part7 - Lump Sum Benefits and Communication


(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)

Contents

PSI7.1.1-2General
PSI7.1.3Post-retirement lump sums
PSI7.1.4Advance funding of pension increases
PSI7.1.7Increases without prior provision or commitment
PSI7.1.8Employee's option
PSI7.1.9Increases on bought-out policies
PSI7.1.10Increases on assigned policies
PSI7.1.11Disposal of surplus policy proceeds
PSI7.1.12-13The Retail Prices Index
PSI7.1.15-17Increase on whole pension before commutation
PSI7.1.18Old Code funds
PSI7.1.19Pension Sharing on Divorce Order applied to a pension in payment
PSI7.1.20Pension Sharing on Divorce
PSI7AppendixRetail Prices Index