(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 - Incapacity Retirement
Section 1 – General
| PSI10.1.1-2 | General |
| PSI10.1.3 | Date of commencement |
| PSI10.1.4 | Low NRDs |
| PSI10.1.7-8 | Limits on benefits - post-FA 89 discretionary basis |
| PSI10.1.9 | - option for FA 89 basis |
| PSI10.1.10 | - funding |
| PSI10.1.12-13 | Pre-FA 89 basis |
| PSI10.1.14 | - effect of preservation legislation |
| PSI10.1.16 | Final remuneration |
| PSI10.1.17 | Treatment of transfer payments |
| PSI10.1.20 | Redundancy schemes |
| PSI10.1.21 | - augmented benefits from pension schemes |
| PSI10.1.22 | Ex-gratia lump sum benefits |
| PSI10.1.25 | Membership of two schemes of the employer |
| PSI10.1.26 | - lump sum retirement benefits |
| PSI10.1.27 | - continued life cover |
| PSI10.1.28 | Return to work after early retirement same employer |
| (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) |
| PSI10.1.30 | - different employer |
| PSI10.1.31 | General -pension sharing on divorce – post FA 89 |
| PSI10.1.32 | -pre FA 89 |
| PSI10.1.33 | - calculation of the pension debit |
| PSI10.1.34 | - revaluation of the pension debit |
Section 2 - Incapacity
Retirement
| PSI10.2.1-2 | General |
| PSI10.2.3-4 | Meaning of incapacity |
| PSI10.2.7-8 | Revenue limits |
| PSI10.2.9 | - pension sharing on divorce |
| PSI10.2.13-14 | Return to service after incapacity retirement with same employer |
| PSI10.2.15 | - with another employer |
| PSI10.2.19 | Continued life cover |
