Recent updates to the Registered Pension Schemes Manual
Below are details of the amendments that were published on 2
April 2008 (see the
update index for all updates)
| Section | Details of update |
| RPSM04100060 | Insertion of missing wording and correcting formatting errors |
| RPSM04101010 | Inclusion of a cross reference in the 6th bullet point |
| RPSM04106000 | Consequential amendment to contents list |
| RPSM04106020 | Correction of typos |
| RPSM04106031 | Correction of typos and change to page name |
| RPSM04106060 | Correction to wording in heading and formatting correction in text |
| RPSM04106061 | Correction to wording in heading |
| RPSM04106070 | Amendment to heading and slight amendment to wording in text |
| RPSM05101500 | Change of heading for RPSM05101520 |
| RPSM05101520 | Clarification / correction of interaction between DWP rules and short service refunds |
| RPSM06100040 | Wording amended for clarity |
| RPSM09100100 | Correction - missing pages RPSM09100176 and RPSM09100177 added to contents list |
| RPSM09100120 | Amendment to include the
'Inherited Estates' regs - SI 2007/3532 and formatting correction
Insertion of missing wording and correcting formatting errors |
| RPSM09100172 | Wording altered to
reflect the changes introduced by Finance Act 2007, Schedule 20,
paragraph 9 (PCLS 18-month window, death before entitlement and age
75 changes)
changed "minimal" to "minimum", as well as to recognise minimum income requirement on ASP and provisions on untraceables. |
| RPSM09100350 | Wording altered to reflect the changes introduced by Finance Act 2007, Schedule 20, paragraphs 9, 10 and 11 (PCLS 18-month window, death before entitlement and age 75 changes) |
| RPSM09100380 | Addition of RPSM09102520 to contents list |
| RPSM09100430 | Formatting correction to heading citation and last bullet. |
| RPSM09102400 | Added to menu in RPSM09102400 and expanded text to make timing of nomination even clearer. |
| RPSM09102410 | Added mention of the previous 0-70% limit on ASP |
| RPSM09102520 | Added mention of the previous 0-70% limit on ASP |
| RPSM09103030 | Added further mention of minimum ASP |
| RPSM09103050 | Hyperlink activation |
| RPSM09103060 | Advice given in previous update, on PCLS at auto designation changed to say PCLS not allowed |
| RPSM09103100 | Hyperlink activation |
| RPSM09103108 | Corrected years used in example |
| RPSM09103120 | Clarification of whether there are two or three exceptions to the rule. Two hyperlinks reactivated. |
| RPSM09103130 | Clarification of how minimum and maximum income requirements apply where ASP is transferred between schemes. |
| RPSM09103150 | Hyperlink activation (x6) and typos |
| RPSM09103160 | Changed to cover the pre-FA07 position on charity lump sum nomination. |
| RPSM09103170 | Typo corrected ('remaining' for 'remains'); last paragraph should have been deleted in last update as first bullet covers this, but this was not done - now corrected. |
| RPSM10105420 | Changed to cover the pre-FA07 position on charity lump sum nomination. |
| RPSM10200050 | Clarified a couple of headings. 1 typo. |
| RPSM10303050 | Clarified a couple of headings. |
| RPSM11102000 | Clarification of meaning in text |
| RPSM11102050 | Amendment to time limit to pay LS - para 13 Sch 20 FA2007 |
| RPSM11102055 | Additional wording included in headings |
| RPSM11103690 | Reference to '3 month window' for payment of PCLS amended; cross reference to page RPSM11102055 added; typo corrected (bracket). |
| RPSM11104460 | Consequential amendment to contents list |
| RPSM11104730 | Change to way the ‘£250 de minimis limit’ applies in practice and inclusion of lump sums within the same limit. |
| RPSM12101000 | New page inserted about inadvertent unauthorised payments and scheme sanction charge. |
| RPSM12101040 | Correction of formatting error |
| RPSM12101042 | Correction of formatting error |
| RPSM02101010 | Amendment to make it explicit that the value of VUR as used in the calculation of pension rights for transitional protection includes the value of a lump sum deemed to crystallise on 5/4/06 under article 28 SI 2006/572 |
| RPSM02306040 | Amendment to make it explicit that the value of VUR as used in the calculation of pension rights for transitional protection includes the value of a lump sum deemed to crystallise on 5/4/06 under article 28 SI 2006/572 |
| RPSM03101050 | Change to wording to make clear the annuity referred to is not a 'lifetime annuity' as per the defined term |
| RPSM03101090 | Correction of arithmetical error in final 2 paragraphs |
| RPSM03101091 | Update to show how administrators can view protection certificates on line |
| RPSM03106100 | Update to show how administrators can view protection certificates on line |
| RPSM03202062 | Update to show how administrators can view protection certificates on line |
| RPSM03300050 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM03303020 | Amendment to show position where a scheme pension provided by a money purchase arrangement |
| RPSM03303021 | Update to show how administrators can view protection certificates online |
| RPSM03303060 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM03305011 | Update to show how administrators can view protection certificates online |
| RPSM03305031 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM03307021 | Update to show how administrators can view protection certificates online |
| RPSM12306030 | Correction of page title and formatting |
| RPSM05101130 | Correction of formatting error |
| RPSM05101240 | Correction of typo |
| RPSM05102150 | Addition to clarify which accounting periods are used |
| RPSM05200060 | Amendment to make it clear that a pension cannot be relevant UK earnings |
| RPSM05203060 | Amendment to reflect revised view on when a contribution is paid via direct debit |
| RPSM05300080 | Amendment to reflect revised view on when a contribution is paid via direct debit |
| RPSM05300090 | Amendment to reflect revised view on when a contribution is paid via direct debit |
| RPSM05300100 | Amendment to reflect revised view on when a contribution is paid via direct debit |
| RPSM05301020 | Correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM05301030 | Correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM05301040 | Deletion of repetitive text included in error |
| RPSM05301050 | Correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM05301051 | New page on information needed under part 3 of form APSS 105 |
| RPSM05301070 | Correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM05301080 | Change to show information needed on form APSS 106 part 3 & correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM05301110 | Correction of HMRC office name from APSS Nottingham to PSS Nottingham |
| RPSM06100040 | Wording amended for clarity |
| RPSM07107010 | Clarification as to when the grandfathering provisions apply |
| RPSM07109420 | Change of page name |
| RPSM07109430 | Change of page name & correction of typos |
| RPSM07109440 | Change of page name |
| RPSM07109450 | Change of page name |
| RPSM08100070 | Correction of typos |
| RPSM08200060 | Correction of typos and addition of missing word |
| RPSM08200080 | Correction of typos |
| RPSM08300100 | Removal of hyperlink reference |
| RPSM09100176 | Correcting dates and formatting error |
| RPSM09101770 | Correction to heading (was missing part of a word) |
| RPSM09102080 | Minor change from "75th birthday" to "at that date" for more precise meaning. |
| RPSM09104050 | Wording altered to reflect the changes introduced by Finance Act 2007, Schedule 20, paragraphs 9, 10 and 11 (PCLS 18-month window, death before entitlement and age 75 changes) |
| RPSM09104120 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM09104130 | Wrong formatting on bullets corrected; hyperlinks working; typo corrected ('ECTA' for 'ICTA') |
| RPSM09104140 | Advice given in previous update, on PCLS at auto designation changed to say PCLS not allowed |
| RPSM09104185 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM09104260 | Typo corrected (29 not 19); reference to paragraph in legislation changed to better reflect content of guidance in that paragraph. |
| RPSM09104310 | Typo corrected (Schedule 29 added in legislative reference) |
| RPSM09105110 | Typo corrected (words were duplicated) |
| RPSM09106030 | Cross references to related pages added. |
| RPSM09200310 | Change so that this page does not conflict with RPSM03101090 |
| RPSM09300080 | Improved the way things were expressed. |
| RPSM10101060 | Fixed formatting in fifth bullet |
| RPSM10104485 | Expanded text to make timing of nomination even clearer. Fixed spelling in heading. |
| RPSM10104520 | Amendment to time limit to pay LS - para 13 Sch 20 FA2007 |
| RPSM10104750 | Expanded to include FA07 changes on minimum and maximum income. Typos. |
| RPSM10104910 | Expanded to include FA07 changes on minimum and maximum income. |
| RPSM10104920 | Expanded to include FA07 changes on minimum and maximum income. |
| RPSM10105110 | Amendment to time limit to pay LS - para 13(1) Sch 20 FA 2007 |
| RPSM10105200 | Amendment to time limit to pay LS - para 13(2) Sch 20 FA 2007 |
| RPSM10105210 | Amendment to time limit to pay LS - para 13 Sch 20 FA2007 |
| RPSM11105360 | Amendment to time limit for using refunded LTA tax to give a PCLS - SI 2007/3533 |
| RPSM11300030 | Formatting correction |
| RPSM12301070 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12301100 | Correction of formatting error |
| RPSM12301105 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12301170 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12301180 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12301200 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12301610 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs and FA 07 definition of PCLS |
| RPSM12303030 | Amendment due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM12306040 | New page due to change to SI 2006/567 - the RPS (Provision of Information) Regs |
| RPSM13100000 | Addition to contents list of RPSM131015000 |
| RPSM13101020 | Amendment is to provide additional guidance |
| RPSM13101030 | Amendment is to provide additional guidance |
| RPSM13101040 | Formatting correction |
| RPSM13101080 | Formatting correction |
| RPSM13101150 | Formatting correction |
| RPSM13101180 | Removal of hyperlink reference |
| RPSM13101510 | Removal of hyperlink reference |
| RPSM13101520 | Formatting correction |
| RPSM13101530 | Addition of extra legal reference to last sentence |
| RPSM13101580 | 2nd paragraph reworded |
| RPSM13101590 | Removal of hyperlink reference |
| RPSM13102207 | Amendment to take account of FA 07 change to timing of payment of a PCLS |
| RPSM13102208 | Amendment to take account of FA 07 change to timing of payment of a PCLS |
| RPSM13200000 | Addition to contents list of RPSM132015000 |
| RPSM13201030 | Formatting correction |
| RPSM13201510 | Revised wording for clarification |
| RPSM14101036 | Correction of formatting error |
| RPSM14101050 | Addition of legal reference at start of the page |
| RPSM14105030 | Change to cross-reference in final paragraph |
| RPSM14105040 | Change to last paragraph to correct the reference to the maximum allowable pension commencement lump sum where a member loses enhanced protection. |
| RPSM14105050 | Change to correct the reference to the normal pension commencement lump sum limit |
| RPSM14105060 | Amendments to make it clear the form of protection only applies to transfers from registered schemes that were personal pensions or RACs |
| RPSM14105070 | Amendments to make it clear the form of protection only applies to transfers from registered schemes that were occupational pension schemes |
| RPSM14105080 | Amendments to make it clear the form of protection only applies to transfers from registered schemes that were occupational pension schemes |
| RPSM14201000 | Change to contents list to reflect change to page names |
| RPSM14201040 | Change made to reflect changes made to the definition of permitted transfer by FA 2007 |
| RPSM14201060 | Correction in incorrect use of the term permitted transfer rather than block transfer. |
| RPSM14201090 | Correction in incorrect use of the term permitted transfer rather than block transfer. |
| RPSM14201100 | Change made to page title to make it clear it only covers protection for PPS and RACs. |
| RPSM14201110 | Change made to reflect correct rules for protection of low pension age under an OPS. |
| RPSM14300010 | Change to contents list to reflect change to page names |
| RPSM14300070 | Correction to show the rule only applies to scheme specific lump sum protection |
| RPSM14300080 | Correction to show the rule only to protected low pension age in a PP or RAC |
| RPSM14300090 | Change to make it clear page applies only to protected pension ages under an occupational pension scheme |
| RPSM14301000 | Change to contents list to reflect change to page names |
| RPSM14301040 | Text on partial transfer deleted to reflect changes made to the definition of permitted transfers by FA 07 |
| RPSM14301100 | Correction to show the rule only applies to scheme specific lump sum protection |
| RPSM14301110 | Correction to show the rule only to protected low pension age in a PP or RAC |
| RPSM14301120 | Change to make it clear page applies only to protected pension ages under an occupational pension scheme |
| RPSM20000000 | qualifying recognised overseas pension scheme - definition updated to include correct statutory references |
