| RPSM09105110 |
Payment of a winding-up lump sum |
| RPSM09105120 |
Measure of triviality |
| RPSM09105130 |
Commutation of pensions in payment and any contingent dependant pension entitlement as part of the winding-up lump sum |
| RPSM09105140 |
Level of winding up lump sum that may be paid. |
| RPSM09105150 |
Taxation of the winding up lump sum |
| RPSM09105160 |
Reporting scheme wind-up to HMRC |
| RPSM09105170 |
Winding-up a scheme simply to facilitate payment of winding-up lump sum |
| RPSM09105175 |
Winding-up lump sums from 6 April 2011 |
| RPSM09105180 |
Payment of a winding-up lump sum in the 2006/07 tax year by a former approved superannuation fund (an old code scheme) |
