RPSM01000040 - About this manual:
Before you start
Before you start
Form of guidance
This manual has been designed for use on a personal computer. It
is structured using menus, contents lists and hyperlinks for
navigation between pages (see
RPSM01000050 for more help on how to
navigate). The manual has not been published in book form (on
paper).
Points to note
- Whenever HMRC is mentioned, this means Her Majesty's Revenue
and Customs. This is the government department formed in 2005,
which includes the former Inland Revenue and parts of Her Majesty's
Customs and Excise.
- The manual is based on the legislation passed by Parliament in
Finance Act 2004 and subsequent legislation and will include any
subordinate legislation (such as regulations and orders also passed
by Parliament). Where the guidance is based on regulations which
have not yet been laid this is made clear in the text.
- References to the legislation relevant to a page of guidance
are positioned beneath the heading on that page, and aligned with
the right hand side of the scheme. Unless otherwise stated, these
references are all to Finance Act 2004 (as amended).
- There may be other legislative requirements which affect
registered pension schemes, under non-HMRC legislation (for
example, Department for Work and Pensions - DWP - or the Financial
Services Authority - FSA). This manual does not include any
guidance as to the effect of the provisions of legislation which is
not the responsibility of HMRC.
