RPSM11103300 - Technical Pages: Lifetime allowance: The process for testing: In member's lifetime: Information from scheme: contents


RPSM11103310 The notice the scheme administrator must provide to the member after the BCE has taken place and a chargeable amount has arisen
RPSM11103320 The statement the scheme administrator must provide to the member after the BCE has taken place (or every tax year)
RPSM11103330 How the statement to the member should be expressed
RPSM11103340 Example 1 showing what should be stated on the member statement
RPSM11103350 Example 2 showing what should be stated on the member statement
RPSM11103360 Providing an annual member statement on purchase of a lifetime annuity or scheme pension from an insurance company
RPSM11103370 Example 1 showing how the responsibility for providing a member with a statement is split where a lifetime annuity contract is purchased
RPSM11103380 Example 2 showing how the responsibility for providing a member with a statement is split where a lifetime annuity contract is purchased
RPSM11103390 Member statement requirements where crystallised benefits are transferred
RPSM11103400 Recording the reduction of available lifetime allowance due to a pre-commencement pensions in payment for member statement purposes
RPSM11103410 Event reports the scheme administrator must make to HMRC