RPSM02100010 - Technical pages: Registering a pension scheme with HMRC: pension schemes which exist at 5 April 2006: Contents

Contents

RPSM02100020Existing pension schemes at 5 April 2006 which become registered pension schemes under the tax regime from 6 April 2006
RPSM02100030Existing pension schemes at 5 April 2006 which opt out of registration under the tax regime from 6 April 2006
RPSM02100040Tax position on opting out of automatic registration
RPSM02100050Non-approved pension schemes at 5 April 2006
RPSM02100060Application received on or after 6 April 2006, but approval required from a date before 6 April 2006
RPSM02100070Modifying the rules of existing pension schemes
RPSM02100080Modifying the rules of existing pension schemes: Exempted registered pension schemes
RPSM02100090Modifying the rules of existing pension schemes: Transitional period
RPSM02100100Modifying the rules of existing pension schemes: Unauthorised payments on or after 6 April 2006
RPSM02100110Modifying the rules of existing pension schemes: Unauthorised payments on or after 6 April 2006 and scheme sanction charge
RPSM02100120Modifying the rules of existing pension schemes: Permitted maximum figure