PSI22.1.34 - Operational Procedures: Applications - Approval - Hancock Annuities and Individual Arrangements

(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)

Hancock annuities and individual arrangements are given a ‘D’ year. This is the year in which we feel it is safe to destroy the file and is determined by adding 75 to the birth year of the annuitant.