RPSM - Recent changes to this manual
Below are details of the amendments that were published on 25 July 2006 (see the update index for all updates).
New sections
Deleted Sections
Updated Sections
New sections
| Section |
Title and details of update |
RPSM03 |
Protecting pension rights from tax charges |
| RPSM03100080
to RPSM03100100 | New pages – to give overview of forms of protection other than enhanced or primary protection. |
| RPSM03105000 to RPSM0310630 | New sub section giving details on the process individuals should follow when notifying HMRC of their right to protection. |
| RPSM03101085 | New page on the valuation if insurance policies |
| RPSM03101091 | New page on the classification of certain RAC contracts sold in 1970s |
| RPSM03101531 | New page showing maximum permitted pension – previously part of RPSM03101530 |
| RPSM03101532 | New page showing the change proposed to maximum permitted pension under Finance Bill 2006 |
| RPSM03101551 | New page showing PN print 1 October 1974 |
| RPSM03102040 | New page to show the effect of a pension debit on the rights protected by primary protection |
| RPSM03102050 to RPSM03102060 | New pages for Articles 9 to 11 SI 2006/572 |
| RPSM03103030 | New page showing the effect of pension debits for an individual with enhanced protection |
| RPSM03104001 | New index page |
| RPSM03104032 | New page on how excess rights can be surrendered before an individual notifies their right to enhanced protection |
| RPSM03104065 | New index page |
| RPSM03104092 | New page giving examples of transfers that are not permitted transfers |
| RPSM03104095 | New page on how setting up a new arrangement causes loss of enhanced protection |
| RPSM03104097 | New page on impermissible transfers – was previously RPSM03104091 |
| RPSM03104500 | New index page |
| RPSM03104505 | New page giving an introduction to relevant benefit accrual |
| RPSM03104515 | New page explaining how relevant benefit accrual for hybrid arrangements works |
| RPSM03104521 to RPSM03104525 | New pages providing further guidance on how the relevant benefit accrual test for defined benefits or cash balance arrangements works |
| RPSM03104531 to RPSM03104532 | New pages on how the earnings recalculation version of the appropriate limit works. |
| RPSM03105001 | New index page |
| RPSM03105035 | New index page |
| RPSM03105111 | New page with a new example of how to value lump sum rights |
| RPSM03105135 | New index page |
| RPSM03105139 | New page to make it clear what form of lump sum protection the sub-section of the guidance covers |
| RPSM03105145 | New page on notification of lump sum rights with primary protection – was previously RPSM03105030 |
| RPSM03105155 | New page for Article 25 SI 2006/572 and primary protection |
| RPSM03105181 to RPSM03105182 | New pages for unauthorised lump sum payments with primary protection |
| RPSM03105185 | New index page |
| RPSM03105189 | New page to make it clear what form of lump sum protection the sub-section of the guidance covers |
| RPSM03105201 | New page on how the notification of lump sum rights with enhanced protection works (was previously part of RPSM03105200) |
| RPSM03105202 | New page for Article 25 SI 2006/572 and enhanced protection |
| RPSM03105211 | New page with a new example of how to pay lump sums of more than £375,000 with enhanced protection |
| RPSM03105500 | New index page |
| RPSM03105515 | New page on general overview of issues with protection of lump sums of more than 25% |
| RPSM03105521 | New page for SI 2006/498 and further guidance on what is a block transfer |
| RPSM03105522 | New page outlining the problem with putting more than one set of protected lump sums of more than 25% in the same scheme for the same member |
| RPSM03105529 | New page outlining the 3 step valuation process for lump sums of more than 25% |
| RPSM03105561 to RPSM03105562 | New pages with new examples of how to value lump sum rights of more than 25% where the lump sum is more than HMRC limits |
| RPSM03105595 | New page showing the legal definitions of how to pay lump sums of more than 25% where there has been relevant benefit accrual |
| RPSM03105612 | New page with an example of how to pay lump sums of more than 25% where there has been relevant benefit accrual in a DB arrangement |
| RPSM03105630 | Should this page now be deleted? |
| RPSM03105640 | New page for stand-alone lump sums – Articles 25 & 26 SI 2006/572 |
| RPSM03105650 to RPSM03105660 | New pages showing the effect of a partial transfer on protection of lump sums of more than 25% |
| RPSM03106025 | New page clarifying what is meant by an unqualified right to take benefits |
| RPSM03106035 | New page for SI 2005/3451 |
| RPSM03106062 to RPSM03106035 | New pages covering the proposed changes to the protection of low pension ages as per the Finance Bill 2006 |
| RPSM03106072 | New page showing the provisions of Articles 13 to 16 of SI 2006/573 |
| RPSM03106090 to RPSM03106100 | New pages with examples of how the reduction of the lifetime allowance for an individuals with a low protected pension age works |
| RPSM03106110 to RPSM03106130 | New pages showing the provisions of Articles 2 to 12 of SI 2006/573 |
| RPSM03108015 | New page making it clear that individuals claiming primary protection cannot make a separate claim for pension credits |
| RPSM03109040 to RPSM03109070 | New pages covering the proposed changes to the protection of death benefits as per the Finance Bill 2006 |
| RPSM03110250 | New page showing new PN 16.55a announced with Update 159 |
| RPSM03111000 to RPSM03111040 | New subsection covering pipeline lump sum payments under Articles 38 to 41 of SI 2006/572 |
| RPSM04 | |
| RPSM04102021 | New pages on authorised surplus payments |
| RPSM04102022 | New pages on authorised surplus payments |
| RPSM04102023 | New pages on authorised surplus payments |
| RPSM04102024 | New pages on authorised surplus payments |
| RPSM04102025 | New pages on authorised surplus payments |
| RPSM04102026 | New pages on authorised surplus payments |
| RPSM04102027 | New pages on authorised surplus payments |
| RPSM04104900 | New contents page in respect of recycling guidance |
| RPSM04104910 | New page: Overview of recycling |
| RPSM04104920 | New page:Establishing when the recycling rule applies |
| RPSM04104925 | New page: Establishing when the recycling rule applies (continued) |
| RPSM04104930 | New page: Pre-planning |
| RPSM04104940 | New page: Significant increase in contributions |
| RPSM04104950 | New page: Cumulative basis |
| RPSM04104960 | New page: Deemed unauthorised payment |
| RPSM04104970 | New page: Taxation of deemed unauthorised payment |
| RPSM04104980 | New page: Examples to illustrate when the recycling rule applies. |
| RPSM04104990 | New page: Examples to illustrate when the recycling rule does not apply. |
| RPSM04104995 | New page to cover international aspects of Q3 and Q5 in part 15 of the draft recycling guidance |
| RPSM07 | |
| RPSM07109000 | New chapter on taxable property |
| RPSM07200200 | New page |
| RPSM07300170 | New page |
| RPSM10 | |
| RPSM10104210 | New page |
| RPSM12 | Information Requirements and Administration |
| RPSM12200035 | New page to inform members of reporting requirements in respect of recycling and associated penalty provisions. |
| RPSM12301200 | New page covering the meaning of 'connected with' (section 839 ICTA 1988) |
| RPSM12303040 | New page to show the provisions of regulations 7 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306002 | New page to show the provisions of regulations 17 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306004 | New page to show the provisions of regulations 17 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306030 | New page to show the provisions of regulations 7 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM13 | International |
| RPSM13101045 | New page as a result of the Registered Pension Schemes (Extension of Migrant Member Relief) Draft Regulations |
| RPSM13102175 | Page RPSM13102180 has been renumbered RPSM13102175 |
| RPSM13102180 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM13102184 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM13102187 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM13102188 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM13102195 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM13102205 | New page as a result of the Pension Schemes (Applications of UK Provisions to Relevant Non UK Schemes) (Amendment) Draft Regulations |
| RPSM14 | Transfers |
| RPSM14107060 | New page as a result of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) - information requirements on transfer |
Deleted Sections
| Section |
Title and details of update |
RPSM03 |
Protecting pension rights from tax charges |
| RPSM03104091 | Page moved and renumbered into RPSM03104097 |
| RPSM03105160 | Page removed as example does not fully reflect principle that a lump sum with primary protection may not be entirely tax free and this is covered in existing RPSM03105170 anyway |
| RPSM03109510 to RPSM0310580 | Pages removed – section has been rewritten following FB 06 proposals and pages renumbered RPSM03109040 to RPSM03109070 |
| RPSM04 | |
| RPSM04300050 to RPSM04300100 | Pages removed as the content was not relevant to this chapter. |
| RPSM04300010 | Change to contents list to reflect the deletion of the pages listed above |
Updated Sections
03 Protecting pension rights from tax charges
| Section |
Title and details of update |
RPSM02 |
Registering a pension scheme with HMRC |
| RPSM02105040 | Text amended to reflect provisions of the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI 2006/570). |
| RPSM02202010 | Hyperlink revised |
| RPSM02300090 | Hyperlink removed |
| RPSM02302050 | Text amended to reflect provisions of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). Extra comma deleted |
| RPSM02306080 | One hyperlink removed, one revised, SA process for tax refund to scheme mentioned here rather on linked page. |
| RPSM02400050 | Hyperlink included |
RPSM03 |
Protecting pension rights from tax charges |
| RPSM03100000 | New pages inserted on index page |
| RPSM03100010 | New pages inserted on index page |
| RPSM03100040 | Addition to show individuals can give up enhanced protection & new cross reference inserted |
| RPSM03100050 | New cross reference inserted |
| RPSM03101000 | New pages inserted on index page |
| RPSM03101010 | Insertion to clarify that a SSAS pension in payment under annuity purchase deferral rules is a crystallised right |
| RPSM03101020 | Clarification of what is meant by annual rate. |
| RPSM03101030 | Clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03101040 | Clarification that the page also covers income drawdown form personal pension schemes |
| RPSM03101050 | Clarification of when retained benefits can be ignored |
| RPSM03101060 | Clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03101080 | Addition to show the assumption to be made when an individual is old enough not to have an early payment cutback |
| RSPM03101090 | Addition to show the assumption to be made when an individual is old enough not to have an early payment cutback |
| RPSM03101520 | Clarification to show that rights under a scheme treated by HMRC as if it were a statutory scheme count towards MPP |
| RPSM03101530 | Deletion of second half of the page relating to what is MPP. Insertion of links to 2 new pages RPSM03101531 and RPSM03101532 containing the revised definitions of MPP |
| RPSM03101550 | Deletion of text of PN first edition (this has been moved to RPSM03101551) and insertion of links to pages containing PN extracts |
| RPSM03101560 | Revised title showing PN publication date. Correction to PN text and which schemes it applies to |
| RPSM03101570 | Revised title showing PN publication date. Correction to PN text and which schemes it applies to |
| RPSM03102000 | New pages inserted on index page |
| RPSM03102010 | Reference to death benefits changed due to Finance Bill 2006 proposals & new hyperlink to new sub section on how to notify HMRC of protection |
| RPSM03103000 | New page inserted on index page |
| RPSM03104000 | This section now split into 3 sub-section and index amended accordingly |
| RPSM03104020 | Amendment to make it clear notifications cannot be made before 6/4/09, hyperlink to new sub-section on Notifications |
| RPSM03104060 | Amendment to show individuals can give up enhanced protection |
| RPSM03104070 | Amendment to show individuals can give up enhanced protection |
| RPSM03104080 | Clarification to show there are 2 different relevant benefit accrual test and the type used depends on the type of arrangement |
| RPSM03104090 | Clarification of what is a permitted transfer |
| RPSM03104100 | Clarification on what happens to any lump sums protection on loss of enhanced protection |
| RPSM03104120 | Amendment to show individuals can give up enhanced protection |
| RPSM03104510 | Clarification on what payments to an other money purchase arrangement will not cause loss of protection and what will happen on the payment of a relevant consolidation contribution |
| RPSM03104520 | Amendment made so page gives a more detailed general overview of how relevant benefit accrual in a DB or cash balance arrangement works |
| RPSM03104530 | Clarification of what date is used for calculating the earnings re-calculation value of the appropriate limit |
| RPSM03104540 | Flowchart replaced by text on when the post commencement earnings limit is used |
| RPSM03104550 | Flowchart replaced with text describing the post commencement earnings limit for 1989 members |
| RPSM03104560 | Flowchart replaced with text describing the post commencement earnings limit for pre 1989/uncapped members |
| RPSM03104570 | Flowchart changed to a flowchart that shows when relevant benefit accrual occurs |
| RPSM03104580 | Flowchart changed to a flowchart that shows what earnings should be used for the earnings recalculation test |
| RPSM03104590 | Reference to SI 2006/130 inserted |
| RPSM03104600 | Reference to SI 2006/130 inserted |
| RPSM03105000 | This section has been split into 5 subsections to make identification of the different forms of lump sum protection easier. The index page has been update to reflect this |
| RPSM03105010 | Amendment to clarify what type of lump sum protection there are and links to the relevant pages |
| RPSM03105020 | Page cross references in the flow chart corrected |
| RPSM03105030 | Has become an index page. Previous text now on RPSM03105145 |
| RPSM03105050 | Addition to make clear that valuing crystallised lump sums is only relevant when trying to establish if total lump sums are more than £375,000 |
| RPSM03105060 | Addition to make clear the value from an uncrystallised RAC is 25% regardless of what the previous right was |
| RPSM03105070 | Addition to show the assumption to be made when an individual is old enough not to have an early payment cutback and when retained benefits can be ignored in calculating the scheme entitlement. |
| RPSM03105080 | Clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03105090 | Clarification of when the N/NS a LS formula should apply |
| RPSM03105110 | Correction to example as retained benefits should be taken into account |
| RPSM03105120 | Correction to example as retained benefits should be taken into account |
| RPSM03105130 | Amendment to the example to change the value of rights in the PP |
| RPSM03105140 | Addition to show that a pension commencement lump sum can be paid with primary protection that is partially taxable |
| RSM031051170 | Amendment to example to clarify the principle being explained |
| RPSM03105180 | Clarification to show what type of lump sum the taxable lump sum actually is |
| RPSM03105190 | Amendment to show form number for notification of protection of existing rights |
| RPSM03105200 | Part of text moved to become RPSM03105201. Addition to make it clear that lump sum protection works on a use it or lose it basis. Also individual does not need to have available lifetime allowance |
| RPSM03105210 | Amendment to make it clear that individual can not fall back to normal 25% lump sum rules |
| RPSM03105220 | Clarification to show member is still liable to tax charges |
| RPSM03105230 | Example amended to make it specific to enhanced protection |
| RPSM03105510 | Amendment to make it clear where scheme specific protection of lump sums of more than 25% does not apply |
| RPSM03105520 | Links to pages on block transfers, partial transfers and stand alone lump sums inserted |
| RPSM03105530 | Clarification of what rights need t be valued and how. |
| RPSM03105550 | Addition of technical formula for how excess rights should be apportioned |
| RPSM03105560 | Example is clarified |
| RPSM03105570 | Example is clarified |
| RPSM03105580 | Addition to show special rules for payment of benefits where there is a 100% lump sum or there has been a partial transfer |
| RPSM03105600 | Addition made to show that rule explained in the example works for all types of pension benefits being paid to the member under a money purchase arrangement |
| RPSM03105610 | Addition made to show that rule explained in the example works for all types of pension benefits being paid to the member under a money purchase arrangement |
| RPSM03106000 | New pages inserted on index page |
| RPSM03106010 | Reference to need to keep to certain conditions inserted with links to appropriate pages |
| RSPM03106030 | Updated for Regulation 3SI 2005/3451 |
| RPSM03106040 | Age corrected form 55 to 50 |
| RPSM03106050 | Updated for Regulation 2 SI 2005/3451 |
| RPSM03106060 | Page expanded to make clear benefits must all be taken at the same time. Text relating to re-employment condition moved to RPSM03106062 |
| RPSM03106070 | Guidance on what is a block transfer expanded |
| RPSM03106080 | Clarification of how the number of years reduction of the LTA is calculated. Example moved to RPSM03106090 |
| RPSM03107010 | Links to death benefits pages inserted |
| RPSM03107020 | Correction of when the special lump sum death benefit charge does not apply |
| RPSM03108000 | New page inserted on index page |
| RPSM03108010 | Clarification that only the only allowable measure of increase is RPI |
| RPSM03108020 | Form details for notifying HMRC updated |
| RPSM03109000 | This section has been rewritten to take account of FB 06 proposals. The index page amended to reflect this |
| RPSM03109010 | Page rewritten so that is no covers benefits that do no trigger an LTA test and so don’t affect either primary or enhanced protection |
| RPSM03109020 | Page rewritten to cover lump sum death benefits that do affect primary protection |
| RPSM03109030 | Page rewritten – flow chart deleted. Now covers enhanced protection and death benefits |
| RPSM04 | |
| RPSM04100040 | Amendment to reflect that former members and former employers may be liable to unauthorised payments tax charges |
| RPSM04100060 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM04102040 | Added AFT Regs at top of page, added details of what information should be supplied, amended hyperlink. |
| RPSM04101010 | Amendment to reflect authorised payments can be made to former members as well as current members. |
| RPSM04101060 | Amendment to reflect authorised payments can be made to former members as well as current members. |
| RPSM04101150 | Two amendments - (1) to make it clear that scheme administration payments can be made to former members and (2) to make it clear that a loan to a former member is not a scheme administration member payment. |
| RPSM04102010 | Two amendments - (1) to make it clear that authorised employer payments can be made to former employers and (2) to make it clear that a public service payment can be made to a former employer. |
| RPSM04102050 | Two amendments - (1) to make it clear that scheme administration payments can be made to former employers and (2) to make it clear that a loan to a former employer is not a scheme administration member payment. |
| RPSM04103000 | Change consequential to SI 2006/745 |
| RPSM04103090 | Change consequential to SI 2006/745 |
| RPSM04104000 | Amendment to contents page to accommodate link to technical recycling guidance |
| RPSM04104040 | Two amendments - (1) to make it clear that an unauthorised member payment can be made to a former member and (2) to replace the reference to S172 to 174 FA 04 by an updated list of the sections that prescribe unauthorised member payments |
| RPSM04104050 | Two amendments - (1) to make it clear that an unauthorised employer payment can be made to a former employer and (2) to make it clear that any value shifting that is deemed to be an unauthorised payment by S181 applies to former sponsoring employers |
| RPSM04104070 | Amendments to show that payments to connected parties can be made to former members and former sponsoring employers as well as current ones. |
| RPSM04104080 | Amendment to show that connected person provisions apply to former members and former sponsoring employers. |
| RPSM04104510 | Amended to make it clear that the provision can apply to former members and former sponsoring employers. |
| RPSM04104620 | Amended to make it clear that former members and former sponsoring employers can be liable to an unauthorised payments surcharge. |
| RPSM04104660 | Amended to make reference to former members |
| RPSM04104670 | Amended to make reference to former members |
| RPSM04104680 | Amended to make reference to former members |
| RPSM04104690 | Amended to make reference to former members |
| RPSM04104700 | Amended to make reference to former members |
| RPSM04104720 | Amended to make reference to former members |
| RPSM04104760 | Added Provision of Information Regs at the top of the page |
| RPSM04104840 | Hyperlink to page RPSM0414836 added |
| RPSM04200030 | Hyperlink added to page RPSM04101140 |
| RPSM04300030 | Wording revised for clarity |
| RPSM04301050 | Hyperlink corrected - was to incorrect page number RPSM04301130 - correct link is to to page RPSM04301030. |
| RPSM04301060 | Three cross refernces corrected. Two of these were hyperlinks that have been added as they were previously non working. |
| RPSM04301070 | Hyperlink corrected and reference to relief at source penalties removed (there aren't any) |
| RPSM04301090 | Two hyperlinked cross references corrected. |
| RPSM04302000 | Erroneous question mark in page title deleted. |
| RPSM04302010 | Erroneous question mark in page title deleted. |
| RPSM04302020 | Erroneous question mark in page title deleted. |
| RPSM04302040 | Erroneous question mark in page title deleted. |
| RPSM04302050 | Erroneous question mark in page title deleted. |
| RPSM04302070 | Erroneous question mark in page title deleted. |
| RPSM05 | |
| RPSM05101030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM05101140 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM05101180 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM05101550 | Additional paragraph to reflect Schedule 26, paragraph 27(3) of Finance Bill 2006 |
| RPSM06 | Annual Allowance |
| RPSM06103040
| Update to reflect regulations SI 2006/130 |
| RPSM06103050 | New paragraph on transfers |
| RPSM06103060 | New paragraph on transfers |
| RPSM07 | Investments |
| RPSM07102210 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM07109000 | New chapter on taxable property |
| RPSM07102210 | Change for FA 2006 |
| RPSM07200030 | Change for FA 2006 |
| RPSM07200070 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM07300020 | Change for FA 2006 |
| RPSM07300040 | Change to include civil partners & Regulations Update SI 2005/3229 |
| RPSM07400020 | New entry to bullet points on taxable property |
| RPSM07400030 | Change for FA 2006 |
| RPSM07400120 | Change for FA 2006 |
| RPSM08 | Pension age |
| RPSM08100060 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM08200030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM08300050 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09 | Member benefits |
| RPSM09100120 | Additional text added to reflect SI 614/2006. Legislative reference revised. Defined term scheme administrator added. |
| RPSM09101040 | Text amended to reflect provisions of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). |
| RPSM09101240 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09101540 | Revised paragraph/ new paragraph to reflect Sch 26, paragraph 20 (2) & (3) |
| RPSM09101730 | Hyperlink to RPSM09101750 added |
| RPSM09101770 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09101750 | New text added to previous blank page due to SI 568/2006. Legislative reference revised. Defined terms "annual amount, lifetime annuity, RPI, member, insurance company, short-term annuity contracts, dependant's annuity" added. Hyperlink to RPSM09101580 added. |
| RPSM09101840 | New text to reflect Article 2 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM09102040 | Additional paragraph to reflect SI 568/2006. Additional hyperlinks to RPSM09101730 and RPSM09101750. Defined term 'lifetime annuity' added. |
| RPSM09102100 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09104160 | Revised paragraph to reflect Schedule 26 of Finance Bill 2006, paragraph 21 |
| RPSM09106020 | Correction of error in statutory reference |
| RPSM09106030 | Removal of hyperlink sentence because there is no destination available. |
| RPSM09204020 | New paragraph directing people to recycling guidance. |
| RPSM09104240 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09206020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09206030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09206100 etc | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09206200 etc | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10 | Death benefits |
| RPSM10104020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10104040 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10104310 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10104320 | Additional line in text. |
| RPSM10104490 | Additional line in text. |
| RPSM10200030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10105260 | Final paragraph - hyperlink changed - correct page for death benefits |
| RPSM11 | The Lifetime Allowance |
| RPSM11100040 | Update for Regulations SI 2006 567 |
| RPSM11100080 | Update for Regulations SI 2006 567, 345 & 13 |
| RPSM11101030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11101130 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11101140 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11101150 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11101160 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11102000 | Change to definition of entitlement |
| RPSM11102070 | Update for Regulations SI 2006 567 & 3454 |
| RPSM11103120 | Update for Regulations SI 2006 567, 254 & 3454 |
| RPSM11103160 | Update for Regulations SI 2006 567 |
| RPSM11103180 | Clarification of paragraph |
| RPSM11103190 | Update for Regulations SI 2006 567 |
| RPSM11103300 | Amendment to title of page RPSM11103360 in contents list |
| RPSM11103310 | Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) and hyperlink inserted to penalties guidance. |
| RPSM11103320 | Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) and hyperlink inserted to penalties guidance. |
| RPSM11103330 | New text to reflect changes introduced through Finance Act 2006. |
| RPSM11103360 | Amendment to title of page.Text amended to reflect provisions of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). |
| RPSM11103390 | Amendment in connection with the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). Hyperlink to guidance on page RPSM12303030. |
| RPSM11103610 | Update to reflect regulations SI 2006 567 |
| RPSM11103620 | Update to reflect regulations SI 2006 567 |
| RPSM11103630 | Update to reflect regulations SI 2006 567 |
| RPSM11103640 | Update to reflect regulations [Reg 7(2), The Registered Pension Schemes (Provision of Information) Regulations 20062005 |
| RPSM11103650 | Update to reflect regulations SI 2006 567 |
| RPSM11103660 | Update to reflect regulations SI 2006 567 |
| RPSM11103680 | Update to reflect regulations SI 2006 567 |
| RPSM11103690 | Update to reflect regulations SI 2006 567 |
| RPSM11103700 | Update to reflect regulations SI 2006 567 & 3454 |
| RPSM11104120 | Clarification of practice |
| RPSM11104230 | Clarification of practice |
| RPSM11104290 | Update to reflect regulations |
| RPSM11104640 | Clarification of practice |
| RPSM11104910 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11105240 | Clarification of practice |
| RPSM11105360 | Update to reflect regulations SI 2005 3454 |
| RPSM11105370 | Update to reflect regulations SI2006 No. 567 |
| RPSM11105390 | Update to reflect regulations SI2006 No. 567 |
| RPSM11105510 | Update to reflect regulations SI 2005 3454 |
| RPSM11105540 | Update to reflect regulations SI 2005 3454 |
| RPSM11200120 | Change to titles |
| RPSM12 | Information Requirements and Information |
| RPSM12200000 | New page number added to contents list re recycling subchapter. |
| RPSM12200020 | Statutory Instrument reference number included. Wording revised for clarity. Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12200030 | Statutory Instrument reference number included. Wording revised for clarity. Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12200040 | Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12200050 | Text amended to clarify timescale for providing documents/particulars. |
| RPSM12200060 | Text amended to clarify timescale for providing documents/particulars. |
| RPSM12200070 | Text about the appeal procedure amended for clarification. |
| RPSM12200080 | Statutory Instrument reference number included. |
| RPSM12300020 | Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301010 | Contents page revised to include new page number |
| RPSM12301020 | Text amended in connection with reg. 18 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567), and with the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12301030 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301040 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301050 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301060 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301070 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301080 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301090 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301100 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301110 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301120 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301130 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301140 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301150 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301160 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301170 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301180 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301190 | Text amended in connection with reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12201310 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). Final paragraph slight amendment to clarify. |
| RPSM12201320 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). Wording of last two paragraphs amended for clarity. |
| RPSM12301330 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). Wording in first two paragraphs under 'Liability' amended for clarity. |
| RPSM12301410 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12301420 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12301510 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570) and the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301520 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570) and the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301610 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570) and the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12301710 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12301720 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12301750 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). Appeal process also clarified. |
| RPSM12303010 | Revised to reflect the provisions of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12303020 | Revised to reflect the provisions of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12303030 | Revised to reflect the provisions of regulation 14 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12304010 | Revised to reflect the provisions of regulation 8 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12304020 | Revised to reflect the provisions of regulation 9 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12304030 | Revised to reflect the provisions of regulation 10 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12305010 | Revised to reflect the provisions of regulation 15 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306000 | Contents list revised - page titles changed, and new pages |
| RPSM12306010 | Revised to reflect the provisions of regulation 16 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306020 | Amended to show the provisions of regulation 7 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12308020 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12308030 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12308520 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM13 | International |
| RPSM13100140 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM13100430 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM13101100 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13101110 | Change consequential to Schedule 34 |
| RPSM13101115 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13101120 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13102000 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102100 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102110 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102120 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102130 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) and the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102140 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102150 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102160 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102170 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102190 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102200 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102210 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102220 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102320 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13102520 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13103020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM13101030 | Change consequential to the Pension Schemes (Relevant Migrant Members) Regulations 2006 |
| RPSM13102100 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM14 | Transfers |
| RPSM14100020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM14101050 | Change of procedure |
| RPSM14200030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM14204050 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM20 | Glossary ( RPSM20000000) |
| Authorised employer payment | Amended definition of authorised employer payment to include payments to former employers |
| Authorised member payment | Amended definition of authorised member payment to include payments to former members |
| Former civil partner | New definition |
| Pension sharing order | Amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| Pension credit | Amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| Pension debit | Amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| Scheme administration employer payment | New definition |
| Scheme administration member payment | Amended definition of scheme administration member payment to include payments to former members |
| Unauthorised employer payment | Amended definition of unauthorised employer payment to include payments to former employers |
| Unauthorised member payment | Amended definition of unauthorised member payment to include payments to former members |
