PSI.Part17 - - Tax Treatment of Approved Schemes and Payments by Approved Schemes
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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)
Contents
Section 1 - Tax Treatment of Approved
Schemes
Section 2 – Taxation of Payments to
Scheme Members
Section 3 - Payments to Employers
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| PSI17.1.1 | General |
| PSI17.1.2 | Time limit |
| PSI17.1.3 | Investment income surcharge |
| PSI17.1.4 | - split approval schemes |
| PSI17.1.7 | Pension business |
| PSI17.1.8-9 | - conditions for relief |
| PSI17.1.10 | Additional voluntary contribution policy |
| PSI17.1.11 | Buy-out policies |
| PSI17.1.12-13 | Open market options |
| PSI17.1.16 | Managed fund policies |
| PSI17.1.21 | Deposit administration |
| PSI17.1.24-25 | Term life policies reference to pension business not wanted |
| PSI17.1.27 | Taxation of non-exempt income general |
| PSI17.1.28-29 | Stock lending |
| PSI17.1.31 | - other non-exempt transactions |
| PSI17.1.34 | Self-administered |
| PSI17.1.35 | Tax treatment of scheme investments general |
| PSI17.1.36-37 | - underwriting commissions |
| PSI17.1.40 | Methods of obtaining tax reliefs |
| PSI17.1.41-42 | - Building Society interest |
| PSI17.1.43 | - Government or other local authority securities registered at the Bank of England |
| PSI17.1.45 | - bank interest |
| PSI17.1.49 | - exempt unit trusts |
| PSI17.1.55 | Life Office loanbacks deduction of tax from interest |
| PSI17.1.58 | Repayment of tax to self-administered schemes at interim stage |
| PSI17.1.59 | - indemnity procedure |
| PSI17.1.60-61 | : main criteria |
| PSI17.1.67-69 | - repayment supplement |
| PSI17.1.72 | Common investment funds general |
| PSI17.1.73 | - Revenue concern |
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| PSI17.2.1 | Pensions general |
| PSI17.2.2 | - payments by life offices to scheme administrators |
| PSI17.2.3 | - payments made in the interim period |
| PSI17.2.4-5 | - pensioners resident abroad |
| PSI17.2.6-7 | - purchase of pension |
| PSI17.2.8-9 | - pensions from overseas schemes |
| PSI17.2.10 | - children's pensions |
| PSI17.2.13 | Lump sum benefits exemption from tax under Schedule E |
| PSI17.2.14-15 | - death benefits |
| PSI17.2.16 | Tax on certain commutation payments |
| PSI17.2.17 | - buy-out policies |
| PSI17.2.18 | - allowable deductions |
| PSI17.2.19 | - separate lump sum schemes |
| PSI17.2.20 | - two or more schemes |
| PSI17.2.21-22 | - overseas employment |
| PSI17.2.23 | Triviality commutation calculation of tax |
| PSI17.2.24 | Serious ill health commutationcalculation of tax |
| PSI17.2.25 | - contracted-out schemes |
| PSI17.2.26 | - widows', widowers' and dependants' pensions |
| PSI17.2.29-32 | Unauthorised lump sum payments |
| PSI17.2.33 | - procedure following section 600 action |
| PSI17.2.36-40 | Tax on refunded contributions |
| PSI17.2.43 | - overseas employment |
| PSI17.2.44 | - payment back to scheme of refunded contributions |
| PSI17.2.47-49 | Tax on repayment of surplus AVCs |
| PSI17.2.50 | Inheritance Tax general |
| PSI17.2.51 | - impact on PSO work |
| PSI17.2.52-54 | - payment of benefits |
| PSI17.2.55 | - contributions by employers |
| PSI17.2.56 | - contributions by employees |
| PSI17.2.57 | Pension sharing on divorce - tax on certain commutation payments |
| PSI17.2.58 | - allowable deduction |
| PSI17.2.59 | - member with employee and pension credit rights |
| PSI17.2.60 | - other aspects |
| PSI17.2.61 | - pension credit benefits |
| PSI17.2.62 | - ex-spouse under age 50 |
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| PSI17.3.1 | General |
| PSI17.3.2 | Transfer of assets/money's worth to employer |
| PSI17.3.3 | Exceptions to section 601(2) charge |
