RPSM02403000 - Employer Pages: Registering a pension scheme with HMRC: Contracting out of the state second pension scheme on or after 6 April 2006: Contents

Contracting out of the state second pension scheme on or after 6 April 2006: Contents


RPSM02403010

What does "contracting out" mean?

RPSM02403020

I have set up my own registered occupational pension scheme - can it be contracted out?

RPSM02403030

I have not set up my own scheme - I have chosen a commercially available pension scheme for my employees.

RPSM02403040

What difference does it make if my scheme is contracted out?

RPSM02403050

How do I arrange for the scheme to be contracted out?