(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)
We impose special restrictions on non-insured schemes which
include Controlling Directors as follows:
a. the calculation of final remuneration (see
PSI6.4.16-19);
b. accrual of benefits (see
PSI9.2.14-19);
c. discretionary distribution of death in service lump sums
(see
PSI11.2.39).
