Registered Pension Schemes Manual: Main Contents

This manual has not been updated for changes made to the taxation legislation in 2014 and does not include the changes made by the Taxation of Pensions Act 2014.

No further updates will be made to this manual and from the Summer of 2015 it will only be available from the National Archives (Opens new window).

For up-to-date guidance, including guidance covering the recent legislative changes, please see the Pensions Tax Manual (PTM)

External users please use http:/www.hmrc.gov.uk/manuals/ptmanual/index.htm

The Registered Pension Schemes Manual (RPSM) is the guide to registered pension schemes.

It is in a number of distinct sections, each targeted at a different audience and written with the reader in mind, but all linked to form a comprehensive guide to the pension schemes tax regime introduced in April 2006. The Technical Pages are a guide to legislation and regulations underpinning the tax regime for registered pension schemes, the other pages are mostly concerned with the practical application of the new regime. Not all the chapters appear in each section as some will not be relevant to the reader; for example there are no chapters covering benefits in the Employer Pages. Information on all areas of the tax rules for pension schemes can always be found in the Technical Pages.

The different sections can be accessed by clicking on the links below.

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Technical Pages

RPSM00200000

Member Pages

RPSM00300000

Scheme Administrator Pages

RPSM00400000

Employer Pages

RPSM00500000

Overview of the International Pensions Regime

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Glossary


The Registered Pension Schemes Manual states that it is mandatory for certain forms declarations and information to be submitted online. This requirement has effect from 16 October 2007.