| 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 |
