RPSM01000010 - About this manual: Welcome to the Registered Pension Schemes Manual
Welcome to the Registered Pension Schemes Manual
This manual is an online resource providing guidance on the tax
legislation for registered pension schemes, effective from
6 April 2006.
Guidance on HMRC's practice on tax approved pension schemes
under the legislation which applied before that date can be found
in
- the IR12 Practice Notes (for occupational pension schemes) or
- the IR76 Guidance Notes (for personal pensions).
This manual has been produced by APSS, which is part of HMRC.
