Recent updates to the Registered Pension Schemes Manual
Below are details of the amendments that were published on 27 October 2009 (see the update index for all updates)
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Section |
Details of update |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Addition of cross reference to RPSM pages on administrator declarations |
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Clarification that where there is no scheme administrator it is all liabilities of the administrator (not just tax liabilities) that default |
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Change of number for PSS helpline |
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Change of number for PSS helpline |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Entry for new page RPSM03105516 |
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Amendment for SI 2009/1172 payment of trivial lump sum with scheme specific protected PCLS |
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New page for SI 2009/1172 payment of trivial lump sum with scheme specific protected PCLS |
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Amendment to PCLS payment conditions to take account of trivial lump sum paid in accordance with SI 2009/1172 & to make it clear that becoming entitled to benefits under the same scheme means that you cannot take a lump sum from one scheme and then transfer benefits into another scheme before crystallising (designating) the pension as unsecured pension. |
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Amendment for payment of a trivial lump sum under SI 2009/1172. Reference to 100% LS only covers stand-alone tax free lump sum not a PCLS and a trivial lump sum. 4 hyperlinks made operational. |
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Amendment to make it clear that becoming entitled to benefits under the same scheme means that you cannot take a lump sum from one scheme and then transfer benefits into another scheme before crystallising (designating) the pension as unsecured pension. This is a common misconception. |
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Clarification that block transfer requirement applies to both crystallised and uncrystallised right |
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Amendment for payment of a trivial lump sum with a scheme specific protected PCLS as per SI 2009/1172 |
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Clarification that block transfer requirement applies to both crystallised and uncrystallised rights. |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Amendment for payment of a trivial lump sum under SI 2009/1172 |
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Amendment for payment of a trivial lump sum under SI 2009/1172 |
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Amendment to take account of payment of a trivial lump sum under SI 2009/1172 |
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Amendment to take account of payment of a trivial lump sum under SI 2009/1172 |
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Clarification that block transfer requirement applies to both crystallised and uncrystallised rights. |
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Clarification that block transfer requirement applies to both crystallised and uncrystallised rights. |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendment relating to payments of small lump sums under SI 2009/1771 |
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Amendment relating to payments of small lump sums under SI 2009/1771 |
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Amendment to show new address for PSS |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Correction of typo and formatting and insertion on text on appeals that should have been published April 2009 |
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Amendment to show new address for PSS |
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Tidying up of text of the eighth paragraph and correction of term administrator to scheme administrator |
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Correction of typo, correction of term administrator to scheme administrator and formatting corrections |
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Corrections of formatting and term ‘administrator’ to ‘scheme administrator’ |
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Correction of formatting and term ‘administrator’ to ‘scheme administrator’ |
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Correction of formatting and term ‘administrator’ to ‘scheme administrator’ |
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New page for new section on repayments |
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New RPSM04304010 Scheme Administrator Pages: Taxation: Repayments: Tax suffered on investment income |
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New page on repayment of investment income |
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New page on repayment of investment inc |
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New page on repayment of investment income |
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New page on repayment of investment income |
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New page on repayment of investment income |
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New page on repayment of investment income |
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Page amended to be consistent with RPSM05102035 |
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Addition to take account of refund of contribution under the special annual allowance provisions |
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Cross reference to RPSM05101045 added |
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Addition to take account of refund of contribution under the special annual allowance provisions |
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Addition to make clear what evidence is needed to show that a business cheque relates to a member contribution |
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Amendment to show new address for PSS |
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Correction of details of form used for interim RAS stats |
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Amendment to show new address for PSS |
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Correction of formatting of link to HMRC web site; it supposed to be non functioning |
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Addition to take account of refund of contribution under the special annual allowance provisions |
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Amendments for payments made under the Registered Pension Schemes (Authorised Payments) Regulations 2009 - SI 2009/1171 Also, additional explanations for SI 2006/614 |
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Reinsertion of text that got deleted in error in a previous publication |
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Insertion of new page RPSM09101524 |
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Amendment to take account of SI 2009/1311 |
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New page for SI 2009/1131 |
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Timing has been expressed more precisely - with some minor grammatical improvements. |
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Clarification of ‘third exception’ to drawing minimum income and minor improvement to wording. |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendment to reflect that a PCLS can be paid in conjunction with a trivial LS as per SI 2009/1172 |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendments relating to the Authorised Payments Regulations SI 2009/1171 |
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Amendments covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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Amendment to show new address for PSS |
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Changes to text |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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Deletion of page as it is not relevant to defined benefits arrangements. |
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Amendment to make it clear that a designation of funds cannot be reversed |
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Non functional hyperlink made active |
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Amendment to make it clear that a designation of funds cannot be reversed |
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Deletion of pages from contents list |
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Deletion of page as it is not relevant to defined benefits arrangements. |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Amendments for payments made under SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations SI 2009/1171 |
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Amendment for payments made under SI 2009/1171 |
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Addition of new page RPSM11103800 |
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Amendment for payments made under SI 2009/1171 |
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Amendment for payments made under SI 2009/1171 |
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Amendment for payments made under SI 2009/1171 - consequential |
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Amendment for payments made under SI 2009/1171 - consequential |
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Amendment for payments made under SI 2009/1171 - consequential |
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New contents page for new section on BCE9 |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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Amendment for payments made under SI 2009/1171 |
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Amendment to show new address for PSS |
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Amendment to show the effect of payment of a trivial lump sum under SI 2009/1172 on PCLS BCE date. |
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New page covering the Authorised Payments Regulations SI 2009/1171 |
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Authorised Payments Regulations |
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Authorised Payments Regulations |
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Addition of SI number to the legal reference |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Change of number for PSS helpline |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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Added link to appeals guidance |
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Amendment to show new address for PSS |
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To update list of countries |
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To refer to new section on special annual allowance charge |
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To explain that the taxable property unauthorised payments charge is not subject to a non-residence time-limit |
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To refer to guidance on new special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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Amendment to show new address for PSS |
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New regulations |
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New regulations |
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New regulations |
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New regulations |
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To include legislative references |
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Amendment to show new address for PSS |
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Amendment to show new address for PSS |
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To add entries for pages on new special annual allowance charge |
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To refer to new special annual allowance charge |
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To refer to new special annual allowance charge |
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To refer to new special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To update example |
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To provide guidance on the special annual allowance charge |
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To update example |
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To provide guidance on the special annual allowance charge |
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To provide guidance on the special annual allowance charge |
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To refer to new special annual allowance charge |
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To refer to new special annual allowance charge |
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To explain that QROPS do not receive relief on investments |
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To update list of countries |
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Amendment to show new address for PSS & 3 hyperlinks made active |
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More detailed guidance on QROPS exclusion date |
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Additional text to cover appeals |
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To explain that the requirement to report payments from a taxable asset transfer fund is not subject to a time limit |
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New chapter: Special annual allowance charge introduced in Finance Act 2009 |
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New defined term following on from the Authorised Payments Regulations SI 2009/1171 |
