RPSM - Recent changes to this guidance


Below are details of the amendments that were published on 22 October 2008 (see the update index for all updates)

SectionDetails of update
RPSM02100120Inclusion of ‘permitted maximum figure’ for 2008/09
RPSM02101010To clarify the declaration requirements for schemes with members who are not relevant UK individuals
RPSM02202010Change of basic tax rate from 22% to 20%
RPSM02306040To clarify the declaration requirements for schemes with members who are not relevant UK individuals
RPSM03104100Change to page cross reference from RPSM03105660 to RPSM03105642 consequential on movement of page RPSM03105660 to become RPSM03105635.
RPSM03105010Change to page cross reference from RPSM03105660 to RPSM03105642 consequential on movement of page RPSM03105660 to become RPSM03105635. 2nd paragraph changed from future tense to past tense.
RPSM03105020Addition of RPSM references for non protected lump sums
RPSM03105500Deletion of RPSM03105595 from contents list, change to page names RPSM03105900, RPSM03105600 to RPSM03105612 and RPSM03105630 and RPSM03105660 moved to become RPSM03105635
RPSM03105515Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105520Change to page cross reference from RPSM03105650 to RPSM03105630 consequential on movement of page RPSM03105650 to become RPSM03105630.
RPSM03105521Change to page cross reference from RPSM03105650 to RPSM03105630 consequential on movement of page RPSM03105650 to become RPSM03105630?
RPSM03105580Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105590Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105595Deletion of page due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105600Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105610Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105612Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105630Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03105635New page, text is an amended version (due to the change of maximum allowable PCLS under scheme specific LS protection) of the text originally found at RPSM03105660.
RPSM03105650Amendment due to change in the maximum PCLS that can be paid using scheme specific lump sum protection.
RPSM03105660Text of page moved to become RPSM03105365
RPSM03201061Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304000Deletion of pages and change of page names due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304020Clarification as to which transfers cause loss of protection
RPSM03304050Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304060Deletion of page due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304061Page deleted, page renumbered as RPSM03304100.
RPSM03304070Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304080Amendment due to the change of maximum allowable PCLS under scheme specific LS protection.
RPSM03304090Amendment due to the change in FA07of when a PCLS can be paid.
RPSM03304100Page originally RPSM03304061 moved to this page to separate from rest of PCLS guidance pages
RPSM04101130Change of basic tax rate from 22% to 20%
RPSM04101140Change of basic tax rate from 22% to 20%
RPSM04106000Correction of page name for RPSM04106070
RPSM04200050Change of basic tax rate from 22% to 20%
RPSM05101160Change of basic tax rate from 22% to 20%
RPSM05101310Change of basic tax rate from 22% to 20%
RPSM05101330Change of basic tax rate from 22% to 20%
RPSM05101520Formatting corrections
RPSM05102000Addition of new page RPSM05102025 to contents list
RPSM05102010Amendment to introduce cross reference to new page RPSM05102025 – spreading of relief on indirect contributions.
RPSM05102020Amendment to introduce cross reference to new page RPSM05102025 – spreading of relief on indirect contributions.
RPSM05102025New page – to reflect new s199A FA 2004, spreading of relief on indirect contributions
RPSM05102060Amendment to introduce cross reference to new page RPSM05102025 – spreading of relief on indirect contributions.
RPSM05201040Change of basic tax rate from 22% to 20%
RPSM05201050Change of basic tax rate from 22% to 20%
RPSM05202060Change of basic tax rate from 22% to 20%
RPSM06100040Final hyperlink should now work.
RPSM07101030Deletion of out of date wording
RPSM07109050Redefinition of Investment regulated pension scheme, per FA 08, s92 & Schedule 29 paragraph 3.
Minor consequential to ITA2007.
Minor changes in expressions for readability
RPSM08200060Formatting correction
RPSM09100170FB 08 change in respect of an assignments by a person or a person’s personal representatives and some reformatting of existing text that is not related to FB 08.
RPSM09100172FB 08 changes
RPSM09100173FB 08 changes and some non-FB 08 updating changes
RPSM09100176Correction of formatting error and typo
RPSM09100177Correction of formatting error
RPSM09101710Correction of legal reference from s163 to s161 FA 2004
RPSM09102400Change of name for entry for RPSM09102520
RPSM09102520Change of page name
RPSM09103150Correction of formatting errors and hyperlinks made functional
RPSM09103170Hyperlinks made functional
RPSM09104130Addition to cover position where a pre A-Day deferred pension is transferred to another scheme.
RPSM09106030Correction of formatting error
RPSM092051601 Link for ‘defined benefit lump sum death benefit’ was not to the correct page

2 Explanation included that ‘transfer lump sum death benefit’ can only apply where the member died before 6 April 2007.
RPSM09402410Correction of legal reference
RPSM10104110Deletion of reference to 8 BCEs.
RPSM10104130Incorporate transitional provision in Article 24 SI 2006/572
RPSM10104750Correction of formatting error
RPSM10104910Correction of arithmetical error in paragraph 7 (£184,000 changed to £18,000)
RPSM10105110Correction of formatting error
RPSM10105110Formatting correction
RPSM10105200Correction of formatting error
RPSM11100040Clarification that the percentage figure should be rounded down to 2 decimal points
RPSM11102000Correction of page name for RPSM11102020
RPSM11102050Correction of page name and typo
RPSM11104000Correction of page name for RPSM11104600
RPSM11104300FB 08 changes
RPSM11104310FB 08 changes
RPSM11104320FB 08 changes
RPSM11104321FB 08 change
RPSM11104340FB08 change
RPSM11104341FB08 change
RPSM11104342FB08 change
RPSM11104343FB08 change
RPSM11104344FB 08 change
RPSM11104345FB08 change
RPSM11104346FB08 change
RPSM11104350FB08 consequential
RPSM11104360FB08 changes
RPSM11104370FB08 consequential
RPSM11104380FB08 changes
RPSM11104390FB08 consequential
RPSM11104395FB08 changes
RPSM11104400Incorporation of details of P% from Newsletter 25
RPSM11104410FB08 change
RPSM11104420FB08 consequential
RPSM11104430FB08 changes
RPSM11104435FB08 changes
RPSM11104436FB08 changes
RPSM11104437FB08 changes
RPSM11104438FB08 changes
RPSM11104450Correction of entry for RPSM1104460
RPSM11104600Correction of page name entry for RPSM11104640
RPSM11105080Addition to show that part of a payment of a protected PCLS can be liable to the LTS charge
RPSM11105200Correction of page name for RPSM11105280
RPSM11105280Correction of page name
RPSM12101000Correction of typo in entry for RPSM12101042
RPSM12301020To clarify the requirements to report events relating to members who have never been relevant UK individuals
RPSM12301070Insertion of legal reference for SI 2008/720
RPSM12301105Insertion of legal reference for SI 2008/720
RPSM12301170Insertion of legal reference for SI 2008/720
RPSM12301180Insertion of legal reference for SI 2008/720
RPSM12301200Insertion of legal reference for SI 2008/720
RPSM12301610Insertion of legal reference for SI 2008/720
RPSM12303030Insertion of legal reference for SI 2008/720. Addition to show the statement needs to go to 2 decimal places and a situation where penalties will not be applied
RPSM12303040Addition to show statement should be expressed to 2 decimal points and rounded down
RPSM12306004Addition to show statement should be expressed to 2 decimal points and rounded down
RPSM12306020Addition to show statement should be expressed to 2 decimal points and rounded down
RPSM12306030Addition to show statement should be expressed to 2 decimal points and rounded down
RPSM12306040Addition to show statement should be expressed to 2 decimal points and rounded down
RPSM13100470Correction of error in cross referencing bullet points
RPSM13101020Clarification that s307 ITEPA only covers death or retirement benefits
RPSM13101020Non-functional hyperlink made functional
RPSM13101030To provide more guidance
RPSM13101070To provide more guidance
RPSM13102207Clarification of when a lump sum can be paid
RPSM13102207Non-functional hyperlink made functional
RPSM13102208Clarification of when a lump sum can be paid
RPSM13102210To provide more guidance
RPSM13102300To show pages added to take account of proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM13102350Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM13102355Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004, and clarification of old TE/EI formula
RPSM13102360Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004, and clarification regarding application of old TE/EI formula
RPSM13102370Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM13102372Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004, and clarification of old TE/EI formula
RPSM13102374Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004, and clarification regarding application of old TE/EI formula
RPSM13102376Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM13102530Correction to make it clear guidance applies from 6 April 2006 onwards.
RPSM13103050To provide more guidance
RPSM13202050Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM13202060Proposed Finance Bill 2008 amendment of Schedule 34 FA 2004
RPSM14101000Addition of new pages
RPSM14101046Updating and correction of list
RPSM14101050To provide more guidance
RPSM14101053To provide more guidance
RPSM14101055To provide more guidance
RPSM14101058To provide more guidance
RPSM14105040Non-functional hyperlinks made functional
RPSM14105060Non-functional hyperlink made functional
RPSM14201100Correction of page name
RPSM14201110Correction of page name
RPSM20000000 - GlossaryChange in definition of Dependant from Finance Act 2005, s 101, Sch 10, para 26

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