(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)
There are four pointer sheets currently in use:
a. PS71IS - for individual arrangements and insured schemes;
b. PS71DIS - for death-in-service schemes;
c. PS71SSAS - for small self-administered schemes;
d. PS72 - for large self-administered schemes.
