RPSM - Recent changes to this guidance


Below are details of the amendments that were published on 20 April 2007 (see the update index for all updates)

SectionDetails of update
RPSM02100120Inserting notional permitted maximum figure for 2007/2008
RPSM03105200Further clarification
RPSM03105521Change to The Pension Schemes (Block Transfers) (Permitted Membership Period) Regulations 2006 – SI 2006/498
RPSM03106070Change to The Pension Schemes (Block Transfers) (Permitted Membership Period) Regulations 2006 – SI 2006/498
RPSM03109046Amendment to The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations – SI 2006/131 to allow for notification of protection of rights to death benefits
RPSM03109046New page – Primary and enhanced protection – notification to HMRC be the recipient of a lump sum death benefit
RPSM03307035Change to The Pension Schemes (Block Transfers) (Permitted Membership Period) Regulations 2006 – SI 2006/498
RPSM04100050Improve clarity and change inheritance tax pensions helpline number.
RPSM04101000Amend title of page RPSM04101130 to include commuted equivalent pension benefits
RPSM04101060To include certain transitional lump sums in the scheme taxation chapter
RPSM04101070To add certain transitional payments to the taxation pages
RPSM04101080Amendment to include commuted equivalent pension benefits
RPSM04101080To include certain transitional payments in the taxation pages
RPSM04101130Added ‘commuted equivalent pension benefits’ to the list of payments taxed under section 636B ITEPA 2003. To include certain transitional payments in the taxation chapter
RPSM04104520Additional material covering certain payments made in genuine error that are not unauthorised payments
RPSM04104760Amendment to wording – unauthorised payments charge now reads the surcharge
RPSM04104831Correction of typographical error
RPSM04104970Scheme member amended to read Scheme administrator
RPSM04201050Two more types of lump sum payment added to the list
RPSM04301070Amendment to the summary of the accounting return penalties to better reflect the table on RPSM04301080
RPSM04301080The word ‘liable’ inserted in the first paragraph following the table under the heading ‘Accounting return: Penalty provisions’
RPSM04302060To correct appeal rights guidance in respect of penalty determinations
RPSM05102070To clarify the guidance on the spreading rules
RPSM05300060Relaxation announced to Personal Pensions Liaison Officers on 31 March 2004 now included
RPSM05400030Amended cross reference to Business Income Manual page
RPSM06100080Dates changed to follow on from page RPSM06100070, plus two slight grammatical changes
RPSM07103080Details of where the prescribed interest rates can be found
RPSM08100070Amendment to incorrect information
RPSM09100000New sub chapter added, on payments by schemes where a member is to rejoin the state additional pension scheme
RPSM09104040Page deleted as a result of changes made because of item 2, Newsletter 19 (interest paid with lump sums)
RPSM09104210Further details and examples added
RPSM09104280Further details and examples added
RPSM09104282New page added to give further details and examples
RPSM09104284New page added to give further details and examples
RPSM09104286New page added to give further details and examples
RPSM09104300New page added to give further details and examples
RPSM09104150New page added to give further details and examples
RPSM09104000New page RPSM09105300 added to contents list plus typographical error corrected
RPSM091003307 changed to 8. Certain authorised payments under SI2006/209 mentioned for completeness
RPSM09100120Additional paragraph to cover regs 2(b), (c) abd (d) of SI 2006/209
RPSM09105300New page to cover ‘commuted equivalent pension benefit’ EPBs
RPSM09104490New page giving further details and examples
RPSM09107000New page – Re-joining the state additional pension scheme
RPSM09204030‘Payment of commuted equivalent pension benefits’ added to list of authorised lump sum payments
RPSM09205150Commuted equivalent pension benefits added to the list of authorised lump sums.
RPSM09207020Page rewritten
RPSM09300170New page covering stand-alone lump sum
RPSM09300180New page covering re-joining the state additional pension scheme
RPSM09300090Commuted equivalent pension benefits added to list of authorised payments
RPSM10105540Error corrected
RPSM11105030Clarification of treatment of tax charge
RPSM12101000New page: Special contributions
RPSM12101010New page: Special conditions
RPSM12101020New page: Payments that are not unauthorised payments
RPSM12101030New page: What is a ‘genuine error’
RPSM12101040New page: Special conditions
RPSM12101041New page: Payments that are known to be unauthorised when made
RPSM12101050New page: Member ‘contributions’ to pension schemes that are not contributions
RPSM12101051New page: Employer ‘contributions’ to pension schemes that are not contributions
RPSM12101060New page: Statutory ‘cooling off’ periods
RPSM12101070New page: Taxation position
RPSM12301030Additional material covering certain payments made in genuine error that are not unauthorised payments
RPSM13100190Error corrected in respect of reference to form APSS202
RPSM131005602008 changed to 2009
RPSM13101115‘Repealed from 6 April 2006’ added
RPSM13102520Words ‘during the year’ deleted.
RPSM20000000Definition of block transfer amended

 

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