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

Information from the scheme administrator: Contents

RPSM11103310The notice the scheme administrator must provide to the member after the BCE has taken place and a chargeable amount has arisen
RPSM11103320The statement the scheme administrator must provide to the member after the BCE has taken place (or every tax year)
RPSM11103330How the statement to the member should be expressed
RPSM11103340Example 1 showing what should be stated on the member statement
RPSM11103350Example 2 showing what should be stated on the member statement
RPSM11103360Providing an annual member statement on purchase of a lifetime annuity or scheme pension from an insurance company
RPSM11103370Example 1 showing how the responsibility for providing a member with a statement is split where a lifetime annuity contract is purchased
RPSM11103380Example 2 showing how the responsibility for providing a member with a statement is split where a lifetime annuity contract is purchased
RPSM11103390Member statement requirements where crystallised benefits are transferred
RPSM11103400Recording the reduction of available lifetime allowance due to a pre-commencement pensions in payment for member statement purposes
RPSM11103410Event reports the scheme administrator must make to HMRC