RPSM14107000 - Technical Pages: Transfers: General points for transfers: Contents

General points for transfers:Contents

RPSM14107010Transfers must be made between pension schemes
RPSM14107015Restriction on transfers into retirement annuity contracts
RPSM14107020Form of transferred rights
RPSM14107030Fragmentation - splitting rights between recipient schemes
RPSM14107040Partial transfers
RPSM14107050Reporting transfers to HMRC
RPSM14107060Information requirements
RPSM14107070"Cooling off" periods