RPSM Update Index - Recent changes to this manual

Below are details of the amendments that were published on 29 March 2006 (see the update index for all updates).

New sections

Deleted Sections

Updated Sections

Section	Title and details of update
RPSM01	About this manual
RPSM01000040	Legislative state of play updated. Statement about other Government Departments' and organisations' legislation added.
RPSM01000090	Contact address updated.
RPSM02	Registering a pension scheme with HMRC
RPSM02100020	Provisions of draft Order included (Pension Schemes Transitional Provisions Order).
RPSM02100050 RPSM02100060 RPSM02101040 RPSM02303020 RPSM02306090 RPSM02308030 RPSM02309060 RPSM02404030 RPSM02404040	Guidance on Employer-financed Retirement Benefit Schemes has now been published in the Employment Income Manual.
RPSM02100060 RPSM02304020	Arrangements for applications for approval in the run up to 6 April 2006 and immediately after that date have been finalised.
RPSM02100070	Provisions of SI 2006/364 and SI 2006/365 included.
RPSM02101010 RPSM02202020	Wording of additional scheme administrator declaration added to list.
RPSM02101010	Changes to description of procedure to reflect "baselined" process. Also on RPSM02101020, RPSM02306020 to RPSM02306050 and RPSM02306100 to RPSM02306140 and RPSM02307010 to RPSM02307100 and RPSM02402010
RPSM02101030 RPSM02105040	Provisions of draft Regulations on electronic communications included.
RPSM02102010	Mention made of the possibility that the rules may change.
RPSM02103010	Text slightly amended, as member contributions to defined benefit schemes are not in themselves subject to the annual allowance, but previous wording could be taken to mean that they were.
RPSM02105060 RPSM02309040	Provisions of SI 2005/3457 included.
RPSM02201010	Text altered to suit the layout of the now-published Investments guidance.
RPSM02202040	Change of wording in line with other pages.
RPSM02202050	Material not appropriate to this page removed.
RPSM02203020	Guidance in Employment Income Manual has been published. Clarification of the position.
RPSM02304010	Wording changed for clarification.
RPSM02305010	Telephone number included
RPSM02306060	Correct contact details for HMRC included.
RPSM02306070	Removal of the word "online" as there will now be a paper-based option, which is also to be operated on a "process now, check later" basis.
RPSM02306140	HMRC contact details now provided.
RPSM02308020 RPSM02402040	Process for registration of Employer-financed Retirement Benefit Schemes.
RPSM02401030	Reference to Death Benefits chapter included.
RPSM02404050	More details of processes for approval applications after 6/4/06.
RPSM03	Protecting members' rights from tax charges: see printable version.
RPSM04	Taxation
RPSM04101030	Link to International page RPSM13103040 for further guidance.
RPSM05	Contributions and tax relief
RPSM05101210	Provisions of the Pension Schemes (Relevant Migrant Members) Regulations (SI 2006/212) included.
RPSM06	Annual allowance
RPSM06100050 RPSM06100070 RPSM06100080 RPSM06103070 RPSM06104020 RPSM06105020	Dates etc changed in line with legislative provisions. Details previously shown were incorrect. Reference to 'exceeding twelve months' removed in RPSM06100050.
RPSM06101050	Incorrect legislative reference amended.
RPSM06101070	Dates etc changed in example (previous dates used were not correct).
RPSM06103020 and RPSM06103030	Wording changed to convey correct guidance. Previous guidance had incorrect meaning.
RPSM09	Member benefits
RPSM09102110	Change to reflect the provisions of the draft Order (Pension Schemes (Part 4 of the Finance Act 2004 Transitional [and Transitory] Order). Pre-6 April 2006 pensions in drawdown - transition into new regime.
RPSM09102330	Reflecting the provisions of the Registered Pension Schemes (Relevant Annuities) Regulations 2006.
RPSM09103105	Transition from pre-6 April 2006 to alternatively secured pension.
RPSM09104130	Change to reflect the provisions of the draft Order (Pension Schemes (Part 4 of the Finance Act 2004 Transitional [and Transitory] Order). There cannot be a pension commencement lump sum where the individual has taken a lump sum before 6 April 2006 and deferred the pension to 6 April 2006 or later.
RPSM09104540	Change to reflect the provisions of the draft Order (Pension Schemes (Part 4 of the Finance Act 2004 Transitional [and Transitory] Order). Which pre-6 April 2006 benefits affect the calculation of the maximum pension commencement lump sum.
RPSM09104620	Change to reflect the provisions of the draft Order (Pension Schemes (Part 4 of the Finance Act 2004 Transitional [and Transitory] Order). The serious ill-health lump sum that can be paid where a pre-6 April 2006 pension is in payment.
RPSM09104740	Reference should be to section 369 (not section 639).
RPSM10	Death benefits
RPSM10104040	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. When an existing right to a dependants' pension can continue after age 22: introduction to new page RPSM10104042.
RPSM10104470	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. Dependants' pensions after age 22, and pre-6 April 2006 dependants' pensions in drawdown.
RPSM10104765	Transition from pre-6 April 2006 to dependant's alternatively secured pension.
RPSM10105170	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. Pension protection or annuity protection lump sum death benefit that can be paid where there is a pre-6 April 2006 pension in payment.
RPSM10105200	Deleted reference to term assurance always being an 'other money purchase benefit'.
RPSM10105440	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. Life cover lump sum.
RPSM11	Lifetime allowance
RPSM11104290	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. A scheme pension from a pre-6 April 2006 unsecured pension does not fall into the category of a 'BCE 2'.
RPSM11104520	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. A lifetime annuity from a pre-6 April 2006 unsecured pension does not fall into the category of a 'BCE 4'.
RPSM11104820 RPSM11104920	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. Pre-6 April 2006 pension is a deemed benefit crystallisation event where the first benefit crystallisation event is the payment of a lump sum death benefit [BCE 7] (changed).
RPSM11104860	Provisions of the draft Pension Schemes (Part 4 of the Finance Act 2004 Transitional and Transitory) Provisions Order. A transfer from a pre-6 April 2006 unsecured pension does not fall into the category of a 'BCE 8'.
RPSM11105330	Title of regulations amended.
RPSM11105360	Change to reflect the provisions of SI 2006/135 (The Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) Regulations 2006). Being able to take a pension commencement lump sum from a refunded lifetime allowance charge.
RPSM12	Information Requirements and Administration
RPSM12100010	Provisions of SI 2006/136 included.
RPSM12301100	Correct title of SI 2006/131.
RPSM12301190	Provisions of the draft Transitional Order included.
RPSM12301310 to RPSM12301330	Provisions of SI 2006/136 included.
RPSM12301320	Guidance provided about amending already-submitted Accounting for Tax returns.
RPSM12301330	Further guidance provided about how to pay tax due.
RPSM12301420	Correct title and provisions of SI 2005/3456, and further details concerning the period covered by the return.
RPSM12301610	Wording slightly changed for clarity.
RPSM12301710	Correct title of SI 2005/3455.
RPSM12301750	Provisions of SI 2005/3457.
RPSM12307020	Change to wording, to reflect the correct terminology for the procedures.
RPSM12307030	Amendments to reflect the baselined position. Also on pages RPSM12307110 to RPSM12307120 and RPSM12307210 to RPSM12307230 and, RPSM12307310 to RPSM12307320
RPSM12308020 and	Provisions of SI 2006/208 included Also on RPSM12308030 and RPSM12308510
RPSM12400010	Providing HMRC with details about an unauthorised employer payment.
RPSM12400020	Correct title of SI 2005/3455.
RPSM13	International
RPSM13101000 and RPSM13101030 to RPSM13101065	Changes as a consequence of the Pension Schemes (Part 4 of the F.A. 2004 Transitional [and Transitory] Provisions) Order - not yet laid.
RPSM13101070 to RPSM13101085	Changes as a consequence of the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (SI 2006/206).
RPSM13101100 to RPSM13101140	Changes as a consequence of the Pension Schemes (Part 4 of the F.A. 2004 Transitional [and Transitory] Provisions) Order - not yet laid.
RPSM13102130	Changes as a consequence of the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (SI 2006/207). Also on RPSM13102150, RPSM13102170, RPSM13102190, RPSM13102210, RPSM13102220, and RPSM13102320, RPSM13102360, and RPSM13102510 to RPSM13102520 and RPSM13102550 to RPSM13102570 and RPSM13102710 to RPSM13102800
RPSM13100100	Changes as a consequence of the Pension Schemes (Part 4 of the F.A. 2004 Transitional [and Transitory] Provisions Order - not yet laid. Also on RPSM13100170, RPSM13100240, RPSM13100255, RPSM13100280, RPSM13100305 to RPSM13100310 and RPSM13200130, RPSM13201120
RPSM14	Transfers
RPSM14101000 and RPSM14101030 to RPSM14101046	Changes as a consequence of the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (SI 2006/206).
RPSM14101050	Reflecting the provisions of the Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 (SI 2006/208).