RPSM01000020 - About this manual: Who this manual is for

Who this manual is for

Technicians, scheme members, employers and scheme administrators all have different needs and requirements from registered pension schemes guidance, and the manual has been designed and written with this in mind. It contains four separate strands of guidance, each presented from a different viewpoint. The reader should select the type of guidance most suitable for their needs from the main menu and navigate to the particular area that they are looking for guidance on. Any reader can access any part of the manual should they feel the need to do so.

The heading on each page says clearly who it is aimed at.

Technical Pages

These pages explain the legislation for the simplified tax regime. They are aimed at pension industry technical advisers, legal specialists and other people who already have some knowledge of pensions and tax.

Member Pages

Intended to answer the questions that scheme members, or those thinking of joining a pension scheme, may ask about how the new tax regime works and how it might affect or apply to them.

Scheme Administrator Pages

These pages mainly describe procedural aspects of the tax regime, and are aimed at those who are appointed as scheme administrator in scheme rules, at practitioners and at agents acting on their behalf in managing the scheme.

Employer Pages

These pages are written from the perspective of an employer who wants to know what tax rules affect the creation of pensions for their employees.