RPSM - Recent changes to this guidance


Below are details of the amendments that were published on 28 November 2007 (see the update index for all updates)


SectionDetails of update
Main ContentsChanges reflecting on-line submission of forms and reports
RPSM02101010To remind Administrators that scheme must be established before they register a scheme
RPSM02306040To remind Administrators that scheme must be established before they register a scheme
RPSM03104065Two new pages added; ‘Cessation of enhanced protection - permitted transfers to a defined benefits or cash balance arrangement,’ and ‘When setting up a new arrangement will not cause loss of enhanced protection’
RPSM03104070Additions to actions causing cessation of enhanced protection
RPSM03104090Cessation of enhanced protection - permitted transfers
RPSM03104091New page; Cessation of enhanced protection - permitted transfers to a defined benefits or cash balance arrangement
RPSM03104092Transfers that are not permitted transfers and will trigger loss of enhanced protection
RPSM03104095Additional bullet points to setting up a new arrangement may cause loss of enhanced protection
RPSM03104096New page - When setting up a new arrangement will not cause loss of enhanced protection
RPSM03104097New bullet point added to cessation of enhanced protection – impermissible transfers
RPSM03104510New RPSM page reference added.
RPSM03104530Paragraph added on permitted transfers after 5 April 2006
RPSM03105110Additional wording for clarity on the RAC example
RPSM03105111Additional paragraph added to Example 1A
RPSM03105200Meaning clarified in paragraph 4
RPSM03105515Additional paragraphs and heading added for clarity
RPSM03105520Wording amended for clarity
RPSM03105521Slight amendments to the wording
RPSM03105595Revised wording for clarity
RPSM03105612Slight amendments to the wording
RPSM03105630Revised wording and additional paragraph added for clarity
RPSM03105650Revised wording and additional paragraph added for clarity
RPSM03106060Revised wording and additional sentence added for clarity
RPSM03106070Revised wording for clarity
RPSM03109000Addition to contents page
RPSM03109020Deleted wording and hyperlink added
RPSM03109024Additional paragraphs added on the value of 'pre-commencement rights to death benefits'
RPSM03109030Revised wording for clarity
RPSM03109032New page; When contributions can be paid to an other money purchase arrangement to provide death benefits for an individual with continuing enhanced protection
RPSM03109046Revised wording and paragraphs on notification must be made by the recipient of the lump sum death benefit
RPSM03109120Additional hyperlink and sentence added to flowchart
RPSM03203010Additional hyperlinks and revised wording for clarity
RPSM03307035Revised wording for clarity
RPSM04106000Addition to contents page; Inheritance tax and unauthorised payments charges on alternatively secured pension funds
RPSM04100060FA 2007 amendment
RPSM04106000FA 2007 amendment, new contents page
RPSM04106010Change made due to provisions in FA 2007
RPSM04106020Change made due to provisions in FA 2007
RPSM04106030Change made due to provisions in FA 2007
RPSM04106031Change made due to provisions in FA 2007
RPSM04106040Change made due to provisions in FA 2007
RPSM04106050Change made due to provisions in FA 2007
RPSM04106060Change made due to provisions in FA 2007
RPSM04106061Change made due to provisions in FA 2007
RPSM04106070Change made due to provisions in FA 2007
RPSM05101100Additions to contents page
RPSM05101130New paragraph added
RPSM05101220New page on contributions paid for personal term assurance
RPSM05101225New page on what are life assurance premium contributions?
RPSM05101230New page on what is a non-group life policy?
RPSM05101235New page on protected non-group life policies under an occupational pension scheme
RPSM05101240New page on protected non-group life policies under a scheme that is not an occupational pension scheme
RPSM05101245New page on variations to a protected non-group life policy
RPSM05102080New paragraphs added for clarity
RPSM05102090New paragraphs added for clarity
RPSM05200020New paragraphs added for clarity
RPSM05301040Additional comments on relief at source, changing details
RPSM05301100Further details on entries to be made on form APSS107
RPSM07105010FA 07 amendments
RPSM07109430FA 07 amendments
RPSM07109440Amended to be consistent with page RPSM07109430
RPSM07109450Amendment to error in formatting.
RPSM08100040FA 07 amendments
RPSM08100070FA 07 amendments
RPSM08200060FA 07 amendments
RPSM08200080FA 07 amendments
RPSM08200100FA 07 amendments
RPSM08300080FA 07 amendments
RPSM08300090FA 07 amendments
RPSM08300100FA 07 amendments
RPSM08300120FA 07 amendments
RPSM08300140FA 07 amendments
RPSM08400050FA 07 amendments
RPSM08400070FA 07 amendments
RPSM08400080FA 07 amendments
RPSM09100120FA 07 amendments
RPSM09100140FA 07 amendments
RPSM09100172FA 07 amendments
RPSM09100176FA 07 amendments
RPSM09100177FA 07 amendments
RPSM09100340FA 07 amendments
RPSM09100370FA 07 amendments
RPSM09100380FA 07 amendments
RPSM09101240FA 07 amendments
RPSM09101510FA 07 amendments
RPSM09101520FA 07 amendments
RPSM09101540FA 07 amendments
RPSM09101720FA 07 amendments
RPSM09101750FA 07 amendments
RPSM09101770FA 07 amendments
RPSM09102080FA 07 amendments
RPSM09102100FA 07 amendments
RPSM09102310FA 07 amendments
RPSM09102410FA 07 amendments
RPSM09102420FA 07 amendments
RPSM09102440FA 07 amendments
RPSM09103000Additional line for a new page
RPSM09103010FA 07 amendments
RPSM09103030FA 07 amendments
RPSM09103050FA 07 amendments
RPSM09103060Additional word added for clarity
RPSM09103100FA 07 amendments
RPSM09103108New page – member cannot be traced at age 75
RPSM09103120FA 07 amendments
RPSM09103130Revised example following FA 07
RPSM09103150FA 07 amendments
RPSM09103160Guidance on application of minimum and maximum limits for ASP in relation to transfers
RPSM09103170FA 07 amendments
RPSM09104060FA 07 amendments
RPSM09104110Change of page heading to; ‘Entitlement must arise before the member reaches age 75’
RPSM09104120FA 07 amendments
RPSM09104130FA 07 amendments
RPSM09104140FA 07 amendments
RPSM09104150FA 07 amendments
RPSM09104185FA 07 amendments
RPSM09104190FA 07 amendments
RPSM09104060FA 07 amendments
RPSM09104110Change of page heading to; ‘Entitlement must arise before the member reaches age 75’
RPSM09104120FA 07 amendments
RPSM09104130FA 07 amendments
RPSM09104140FA 07 amendments
RPSM09104150FA 07 amendments
RPSM09104185FA 07 amendments
RPSM09104180FA 07 amendments
RPSM09104220FA 07 amendments
RPSM09104240FA 07 amendments
RPSM09104250FA 07 amendments
RPSM09104260FA 07 amendments
RPSM09104270FA 07 amendments
RPSM09104280Additional word added to heading for clarity
RPSM09104310FA 07 amendments
RPSM09104420Additional word added for clarity
RPSM09105110FA 07 amendments
RPSM09200040FA 07 amendments
RPSM09204020Additional words added for clarity and amended hyperlink
RPSM09300070FA 07 amendments
RPSM09300080FA 07 amendments
RPSM09300100Additional wording added for clarity
RPSM09300160FA 07 amendments
RPSM10104400New page added
RPSM10100080FA 07 amendments
RPSM10101060FA 07 amendments
RPSM10104050FA 07 amendments
RPSM10104410Additional wording added for clarity
RPSM10104450Additional wording added for clarity
RPSM10104480Additional wording added for clarity
RPSM10104485New page added
RPSM10104490FA 07 amendments
RPSM10104710FA 07 amendments
RPSM10105310Additional wording added for clarity
RPSM10105330Additional wording added for clarity
RPSM10105400FA 07 amendments
RPSM10105420FA 07 amendments
RPSM10200020Additional wording added for clarity
RPSM10200040Additional wording added for clarity
RPSM10200050Additional wording added for clarity
RPSM10303040Additional wording added for clarity
RPSM10303050Additional wording added for clarity
RPSM11102000New page ‘What is meant by entitled to a lump sum?’ and change of page heading to; ‘What is meant by entitled to a various kinds of pension’.
RPSM11102050FA 07 amendment
RPSM11102055FA 07 amendment
RPSM11104460Additional wording added for clarity
RPSM11104530Additional wording added for clarity
RPSM11104610Additional wording added for clarity
RPSM11104820New paragraph added
RPSM11105360FA 07 amendment
RPSM12301090FA 07 amendment
RPSM13101000Additional pages added to the contents
RPSM13101040Various amendments for clarity
RPSM13101080Additional bullet point and paragraph for clarity
RPSM13101140Amended Paragraph heading to ‘Claims procedure: tax return: SA100 and SA101’ plus amendments
RPSM13101150New page added; ‘Claims procedure: tax return: SA125’
RPSM13101160New page added; ‘Claims procedure: amendment of tax return and late claims’
RPSM13101170New page added; ‘Claims procedure: in-year claims’
RPSM13101180New page added; ‘Modified PAYE arrangements for "tax equalised" employees’
RPSM13101510Various FA 07 amendments
RPSM13101520Various amendments for clarity
RPSM13101530Various amendments for clarity
RPSM13101540Various amendments for clarity
RPSM13101550Various FA 07 amendments
RPSM13101560Various FA 07 amendments
RPSM13101570UK added to sentence for clarity
RPSM13101580Various amendments for clarity
RPSM13101590Various amendments for clarity
RPSM13101600Various amendments for clarity
RPSM13102570Various amendments for clarity
RPSM13201030Various amendments for clarity
RPSM13201510Various amendments for clarity
RPSM13201530Various amendments for clarity
RPSM13201540Various amendments for clarity
RPSM13201550Various amendments for clarity
RPSM13201560Various amendments for clarity
RPSM13201570Various amendments for clarity
RPSM14101036Various amendments for clarity
RPSM14101050Various FA07 amendments made
RPSM14101060Various FA07 amendments made
RPSM20000000Meaning of ‘Non-group life policy’ added to glossary

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