Recent updates to the Registered Pension Schemes Manual
Below are details of the amendments that were published on 30 August 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 of 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 to maximum permitted pension under FA 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 |
| RPSM03104061 | New page covering what happens when an individual with enhanced protection receives a pension credit |
| 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 |
| RPSM03104511 | New page on how compensation payments affect enhanced protection |
| 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 |
| RPSM03105030 | 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 |
| RPSM03105156 | New page - example of a stand-alone lump sum paid under 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 | New page for where the amount of the protected lump sum is less than 25% |
| RPSM03105640 to RPSM03105642 | New pages for stand-alone lump sums |
| 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 RPSM03106065 | New pages covering the changes to the protection of low pension ages as per FA 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 |
| RPSM03109022 to RPSM03109026 | New pages covering the changes to the protection of death benefits as per the FA 2006 |
| RPSM03109040 to RPSM03109120 | New pages covering the changes to the protection of death benefits as per the FA 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 |
| RPSM03200060 | New Page - to cover the situation where all benefits are in payment pre A Day |
| RPSM03201021 | New Page - to show when the level of primary protection may change |
| RPSM03201031 | New Page - on relevant benefit accrual |
| RPSM03201032 | New Page - on what happens if enhanced protection lost or given up |
| RPSM03201041 | New Page - to cover protection of lump sums over £375K with primary protection |
| RPSM03201042 | New Page - to cover protection of lump sums over £375K with enhanced protection |
| RPSM03201061 | New Page - amount of lump sum allowed under scheme specific lump sum protection |
| RPSM03201081 | New Page - on conditions for protection of low pension age |
| RPSM03201082 | New Page - on employment condition for protected age less than 50 |
| RPSM03201083 | New Page - on employment condition for protected age 50 - 54 |
| RPSM03202051 | New Page - what happens if late notification made |
| RPSM03202061 | New Page - to show what happens when you apply for both primary and enhanced protection |
| RPSM03202062 | New Page - how to let the scheme administrator see a copy of the individual's certificate |
| RPSM03202063 | New Page - what happens if HMRC won't issue a certificate |
| RPSM03203040 | New Page - on what happens if you have a pension debit |
| RPSM03203050 | New Page - on amending you notification if you find the info given to HMRC was incorrect |
| RPSM03300050 | New Page - on how will a scheme administrator know if the member has protection |
| RPSM03301005 | New Page - what benefits are classed as crystallised |
| RPSM03301027 | New Page - what benefits are classed as uncrystallised |
| RPSM03301028 | New Page - on 4 arrangement types |
| RPSM03301031 | New Page - example on valuing DB rights |
| RPSM03301041 | New Page - on valuing insurance policies |
| RPSM03301080 | New Page - maximum permitted pension for approved schemes and post 13/3/89 statutory schemes |
| RPSM03301090 | New Page - maximum permitted pension for pre 14/3/89 statutory schemes |
| RPSM03301100 | New Page - the maximum permitted pension and preservation |
| RPSM03301110 | New Page - what should a scheme administrator do if they have given an incorrect valuation |
| RPSM03302005 | New Page on the different types of lump sum protection |
| RPSM03302060 to RPSM03302080 | New pages of the maximum permitted lump sum |
| RPSM03302090 | New Page - when retained benefits should be included in the maximum permitted lump sum calculation |
| RPSM03302100 to RPSM03302120 | New pages with examples of lump sum valuations |
| RPSM03302130 to RSPM03302160 | New pages on valuing lump sum for scheme specific lump sum protection |
| RPSM03303021 | New Page - what happens if the member has not yet got their protection certificate |
| RPSM03303022 | New page - what happens if a scheme administrator realises there will be relevant benefit accrual |
| RPSM03303060 | New Page - on information needed for and how to pay lump sums under protection of lump sums of more than £375K with enhanced protection |
| RPSM03303061 | New Page - for stand-alone lump sum paid where the member has lump sums over £375K with enhanced protection |
| RPSM03303070 | New Page - on information that needs to be sent to HMRC after paying benefits |
| RPSM03303080 | New Page - on information that needs to be sent to the member after paying benefits |
| RPSM03303090 | New Page - on what the scheme administrator can do if they have provided incorrect information |
| RPSM03303100 | New page - on what records should be kept |
| RPSM03304061 | New Page - for stand-alone lump sum paid where the member has scheme specific lump sum protection |
| RPSM03304130 | New Page - on what the scheme administrator can do if they have provided incorrect information |
| RPSM03305011 | New Page - on information needed before benefits crystallise |
| RPSM03305031 | New Page - what happens if the member has not yet got their protection certificate |
| RPSM03305051 | New Page - to make clear that there are 3 options that may apply to lump sum payments for an individual with primary protection |
| RPSM03305052 | New Page - on how protection of lump sums over £375K with primary protection works |
| RPSM03305053 | New Page - on the information needed to pay lump sums using protection of lump sums over £375K with primary protection |
| RPSM03305054 | New Page - when a PCLS or stand-alone lump sum are not entirely tax free |
| RPSM03305070 | New Page - on information that needs to be sent to the member after paying benefits |
| RPSM03305080 | New Page - how the administrator should account for and pay any LTA charge due |
| RPSM03305090 | New Page - on what the scheme administrator can do if they have provided incorrect information |
| RPSM03305100 | New page - on what records should be kept |
| RPSM03307011 | New Page - information to be provided when paying death benefits |
| RPSM03307021 to RPSM03307024 | New pages with extra details on paying benefits using an enhanced lifetime allowance due to pre 6/4/06 pension credit rights |
| RPSM03307031 to RPSM03307039 | New pages with extra details on protected pension ages |
| RPSM03307050 | New page on payment of a lump sum death benefit in respect of the death of a member before 6/4/06 |
| RPSM03307060 | New page on payment of a lump sum death benefit in respect of the death of a dependant of a member before 6/4/06 |
| RPSM04 | Taxation |
| 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 |
RPSM05 |
Contributions and tax relief |
| RPSM05101045 | New page: In specie contributions |
| RPSM05102035 | New page: Employer contributions made in-specie |
| RPSM07 | Investments |
| RPSM07109000 | New chapter on taxable property |
| RPSM07200200 | New page |
| RPSM07300170 | New page |
| RPSM09 | Member benefits |
| RPSM09100171 | New page -Information about assignment of death benefits |
| RPSM09100172 | New page covering surrender of benefits/rights - removed from RPSM09100170 |
| RPSM09100173 | New page covering deemed unauthorised member payments |
| RPSM09100174 | New page covering deemed unauthorised member payments |
| RPSM09100175 | New page covering deemed unauthorised member payments |
| RPSM10 | Death benefits |
| RPSM10104210 | New page |
| RPSM11 | Lifetime allowance |
| RPSM11104670 | New page added to explain procedure if member reaches age 75 but cannot be contacted |
| RPSM11300055 | new page added explaining how the lifetime allowance charge should be reported |
| RPSM11300100 | New page added to explain what happens if a member reaches age 75 and cannot be contacted |
| RPSM12 | Information requirements and Administration |
| RPSM12200032 | New page to cover Regulation 11B of the Registered Pension Schemes (Provision of Information) Regulations 2006 (as amended by SI 2006/1961) |
| RPSM12200035 | New page to inform members of reporting requirements in respect of recycling and associated penalty provisions. |
| RPSM12301105 | New page - Event 8A as introduced by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301125 | New page - Event 10 as described in The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301135 | New page - Event 11 as amended by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301155 | New page - Event 13 as amended by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301200 | New page - Event 18 as introduced by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301210 | New page - Event 19 as introduced by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301220 | New page - Event 20 as introduced by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301290 | New page covering the meaning of 'connected with' (section 839 ICTA 1988) |
| RPSM12303040 | New page to show the provisions of regulation 7 of the Registered Pension Schemes (Provision of Information) Regulation 2006 (SI 2006/567) |
| RPSM12306002 | New page to show the provisions of regulation 17 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306004 | New page to show the provisions of regulation 17 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12306030 | New page to show the provisions of regulation 7 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM12309000 | New subsection covering 'Information the member is required to provide to the scheme administrator' |
| RPSM12309010 | New page - regulation 11B of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567, as amended by SI 2006/1961) |
| RPSM12309020 | New page - regulation 11A of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567, as amended by SI 2006/1961) |
| RPSM12309030 | New page - regulation 11 of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM13 | International |
| RPSM13101042 | New page inserted- Example of application of residence condition for being a relevant member |
| RPSM13101045 | New page as a result of the Registered Pension Schemes (Extension of Migrant Member Relief) Draft Regulations |
| 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 |
| RPSM13102207 | New page re: lump sum paid from a relevant non Uk scheme |
| RPSM13102208 | new page re; determining if any unauthorised payment charges arises where lump sum paid. |
| RPSM14 | Transfers |
| RPSM14101100 | New page consequential to the Registered Pension Schemes (Authorised payments) (Transfers to the PPF) Regulations 2006 (SI 2006/134) |
| RPSM14106055 | New page added - "Transfers of pensions in payment" |
| RPSM14106060 | Additional page re: transfer of crystallised rights to a QROPS. |
| RPSM14107015 | New page added to explain that a retirement annuity contract can only accept a transfer from another retirement annuity contract |
| 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 |
| RPSM03109510 to RPSM0310580 | Pages removed – section has been rewritten following FB 06 proposals and pages renumbered RPSM03109040 to RPSM03109070 |
| RPSM03306000 to RPSM03306030 | Pages removed, this lump sum protection now incorporated into the sections on paying benefits with primary or enhanced protection |
| RPSM04 | Taxation |
| RPSM04300050 to RPSM04300100 | Pages removed as the content was not relevant to this chapter. |
RPSM05 |
Contributions and tax relief |
| RPSM05302060 | Page removed as the content was not relevant to this chapter |
| RPSM09 | Member benefits |
| RPSM09104170 | This page addressed a certification requirement exclusive to the previous tax regime. In hindsight it was thought such aspects should not feature in the new regime guidance. |
| RPSM14 | Transfers |
| RPSM14205010 | Blank page had been included in original plan, but in events, no specific guidance on this point was needed |
| RPSM14206010 | Blank page had been included in original plan, but in events, no specific guidance on this point was needed |
Updated Sections
03 Protecting pension rights from tax charges
| Section |
Title and details of update |
RPSM01 |
About this manual |
| RPSM01000090 | Wording changed at request of DWP |
RPSM02 |
Registering a pension scheme with HMRC |
| RPSM02101010 | Confirming that the registration date set by HMRC will not be retrospective |
| RPSM02101020 | Specifically stating that the registration date set by HMRC will not be retrospective |
| RPSM02102010 | Further details given about the proposed changes on who can establish a registered pension scheme |
| 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). |
| RPSM02201020 | Further details given about the proposed changes on who can establish a registered pension scheme |
| RPSM02202010 | Hyperlink revised |
| RPSM02300060 | Further details given about the proposed changes on who can establish a registered pension scheme |
| 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 |
| RPSM02303020 | Position regarding NI contributions and non-registered pension schemes amended and cross reference to NI Manual provided. |
| RPSM02306030 | Further details given about the proposed changes on who can establish a registered pension scheme |
| RPSM02306050 | Confirming that the registration date set by HMRC will not be retrospective |
| RPSM02306080 | One hyperlink removed, one revised, SA process for tax refund to scheme mentioned here rather on linked page. Confirming that the registration date set by HMRC will not be retrospective |
| RPSM02306130 | Hyperlink amended |
| RPSM02307040 | Inadvertent reference to "unauthorised practitioner" in third, fifth and seventh bullets corrected to "an authorised practitioner" |
| RPSM02400050 | Hyperlink included |
| RPSM02401020 | Further details given about the proposed changes on who can establish a registered pension scheme |
RPSM03 |
Protecting pension rights from tax charges |
| RPSM03100000 | Links to new pages inserted in contents list |
| RPSM03100010 | Links to new pages inserted in contents list |
| RPSM03100040 | legislative reference added, addition to show individuals can give up enhanced protection & new cross reference inserted |
| RPSM03100050 | legislative reference added, new cross reference inserted |
| RPSM03101000 | Links to new pages inserted in contents list |
| RPSM03101010 | legislative reference added, insertion to clarify that a SSAS pension in payment under annuity purchase deferral rules is a crystallised right |
| RPSM03101020 | Legislative reference added, clarification of what is meant by annual rate. |
| RPSM03101030 | legislative reference added, clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03101040 | legislative reference added, clarification that the page also covers income drawdown form personal pension schemes |
| RPSM03101050 | legislative reference added, clarification of how the entitlement to uncrystallised rights under a retirement benefits scheme or deferred annuity contract should be calculated when retained benefits can be ignored |
| RPSM03101060 | legislative reference added, clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03101070 | legislative reference added |
| RPSM03101080 | legislative reference added, clarification on the assumption on age that needs to be made when calculating an individual's entitlement under a cash balance arrangement |
| RPSM03101090 | legislative reference added, clarification on the assumption on age that needs to be made when calculating an individual's entitlement under a DB arrangement |
| RPSM03101100 | legislative reference added |
| RPSM03101510 | legislative reference added |
| RPSM03101520 | legislative reference added, clarification to show that rights under a scheme treated by HMRC as if it were a statutory scheme count towards MPP |
| RPSM03101530 | Page title amended, legislative reference added, 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 |
| RPSM03101540 | Page title amended |
| RPSM03101550 | Page title amended, 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 |
| RPSM03101580 | Page title amended |
| RPSM03102000 | Links to new pages inserted in contents list |
| RPSM03102010 | legislative reference added, reference to death benefits changed due to FA 2006 change & new hyperlink to new sub section on how to notify HMRC of protection |
| RPSM03102020 | legislative reference added |
| RPSM03103000 | Link to new page inserted in contents list |
| RPSM03103010 | legislative reference added |
| RPSM03103020 | legislative reference added |
| RPSM03104000 | This section now split into 3 sub-section and contents list amended accordingly |
| RPSM03104020 | legislative reference added, amendment to make it clear notifications cannot be made before 6/4/09, hyperlink to new sub-section on notifications |
| RPSM03104030 | legislative reference added, link to new page on surrendering excess benefits added |
| RPSM03104040 | legislative reference added |
| RPSM03104050 | legislative reference added |
| RPSM03104060 | legislative reference added, amendment to show individuals can give up enhanced protection |
| RPSM03104070 | legislative reference added, amendment to show individuals can give up enhanced protection |
| RPSM03104080 | legislative reference added, clarification to show there are 2 different relevant benefit accrual test and the type used depends on the type of arrangement |
| RPSM03104090 | Legal references added, addition for Article 35 SI 2006/572, amendment of error in para 1 (all assets in a scheme - not arrangement- must xfer) & clarification of requirements for xfering to a DB or CB arrangement, a transfer to more than one money purchase scheme can be a permitted transfer if transfers take place at the same time & clarification that someone with enhanced protection will not lose this due to a reduction in pension rights following pension sharing |
| RPSM03104100 | legislative ref added, clarification on what happens to any lump sums protection on loss of enhanced protection |
| RPSM03104120 | legislative ref added, amendment to show individuals can give up enhanced protection |
| RPSM03104510 | Legislative ref added, 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, amendment to advice of how compensation payment affect enhanced protection |
| RPSM03104520 | Legislative ref added, amendment made so page gives a more detailed general overview of how relevant benefit accrual in a DB or cash balance arrangement works |
| RPSM03104530 | legislative refs added, 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, with legal refs added |
| RPSM03104550 | Flowchart replaced with text describing the post commencement earnings limit for 1989 members, with legal refs added |
| RPSM03104560 | Flowchart replaced with text describing the post commencement earnings limit for pre 1989/uncapped members, with legal refs added |
| 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 contents 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 references in the flowchart amended |
| RPSM03105030 | Has become an index page. Previous text now on RPSM03105145 |
| RPSM03105040 | Legislative ref added |
| RPSM03105050 | Legislative ref added, 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 | Legislative ref added, addition to make clear the value from an uncrystallised RAC is 25% regardless of what the previous right was & clarification of how the entitlement to uncrystallised lump sum rights under a retirement benefits scheme or deferred annuity contract should be calculated |
| RPSM03105070 | Legislative ref added, Addition for Article 28 SI 2006/572 & to make clear that funds that could not provide LS pre 6/4/06 e.g. protected rights and post 7/4/87 AVCs and funds that were not in the scheme cannot be included in the calculation of LS entitlement a/a 5/4/06. Clarification on the assumption on age that needs to be made when calculating an individual's entitlement to uncrystallised lump sum rights under a DB or cash balance arrangement & how the entitlement should be calculated. |
| RPSM03105080 | Legislative ref added, clarification that rights under a scheme treated by HMRC as if it were a statutory scheme may be protected |
| RPSM03105090 | Legislative ref added, clarification of when the N/NS a LS formula should apply |
| RPSM03105100 | Legislative ref added |
| 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 | Legislative ref added, addition to show that a pension commencement lump sum can be paid with primary protection that is partially taxable |
| RPSM03105160 | Page title and example changed slightly to reflect the terms on SI 2006/2004 and stand-alone lump sums |
| RPSM03105170 | 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 | Legislative refs added, amendment to show form number for protection notification & that e-filing is not yet available |
| 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. Addition for stand-alone lump sums. |
| RPSM03105210 | Amendment to make it clear that individual can not fall back to normal 25% lump sum rules |
| RPSM03105220 | Legislative ref added, clarification to show member is still liable to tax charges |
| RPSM03105230 | Example amended to make it specific to enhanced protection |
| RPSM03105510 | Legislative ref added, amendment to make it clear where scheme specific protection of lump sums of more than 25% does not apply |
| RPSM03105520 | Legislative refs added, links to pages on block transfers, partial transfers and stand alone lump sums inserted |
| RPSM03105530 | Legislative refs added, clarification of what rights need to be valued and how |
| RPSM03105540 | Headings and legislative refs added |
| RPSM03105550 | legislative refs added, addition of technical formula for how excess rights should be apportioned |
| RPSM03105560 | Example is clarified to show how rights apportioned |
| RPSM03105570 | Example is clarified to show how rights apportioned |
| RPSM03105580 | Legislative ref added, addition to show special rules for payment of benefits where there is a 100% lump sum or there has been a partial transfer |
| RPSM03105590 | Legislative ref added |
| 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 |
| RPSM03105620 | Amendment of error (LTA arises under s214 not s215 FA 04) |
| RPSM03106000 | Links to new pages inserted in contents list |
| RPSM03106010 | Legislative ref added, reference to the need to keep to certain conditions inserted with links to appropriate pages |
| RPSM03106020 | legislative ref added and link to new page on unqualified rights, amendment to make clear that benefits taken from age 50 before 6/4/2010 will still be authorised after that date even if the member is not yet 55 |
| RPSM03106030 | Legislative refs added, updated for Regulation 3 SI 2005/3451 |
| RPSM03106040 | Legislative ref added, age corrected from 55 to 50 |
| RPSM03106050 | Legislative refs added, updated for Regulation 2 SI 2005/3451 |
| RPSM03106060 | Legislative refs added, page expanded to make clear benefits must all be taken at the same time. Text relating to re-employment condition moved to RPSM03106062 |
| RPSM03106070 | legislative refs added, guidance on what is a block transfer expanded |
| RPSM03106080 | Legislative ref added, clarification of how the number of years reduction of the LTA is calculated. Example moved to RPSM03106090 |
| RPSM03107010 | Links to death benefits pages inserted & further text giving overview of the new types of lump sum death benefits |
| RPSM03107020 | Legislative ref added, correction of when the special lump sum death benefit charge does not apply |
| RPSM03108000 | Link to new page inserted in contents list |
| RPSM03108010 | Legislative ref added, clarification that only the only allowable measure of increase is RPI |
| RPSM03108020 | Form details for notifying HMRC updated |
| RPSM03108030 | Legislative ref added |
| RPSM03109000 | Subsection rewritten to take account of FA 06 changes, contents page amended to reflect this |
| RPSM03109010 | Page rewritten so that it 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 |
| RPSM03200000 | title added to page |
| RPSM03200010 | Links to new page inserted in contents list; errors in page names corrected |
| RPSM03200020 | change to wording so that it reflect the fact that it is now past A Day |
| RPSM03200030 | Link to page on scheme specific lump sum protection added |
| RPSM03200040 | error corrected (2005/06 changed to 2006/07) |
| RPSM03200050 | addition to show that PPs includes stakeholder schemes and SIPPs |
| RPSM03201000 | Links to new pages added |
| RPSM03201020 | Additions to show primary protection cannot be claimed if rights less than £1.5 million, pre a Day rights are converted to a factor based on the standard LTA and protection cannot be given up; example reworked |
| RPSM03201030 | Addition of extra info on enhanced protection - no LTA liability, relevant benefit accrual, and precedence over primary protection |
| RPSM03201040 | Change to clarify the different forms of protection of lump sum over £375K with enhanced and primary protection |
| RPSM03201050 | Change - addition of form reference number - APSS 201 and to show e-submission not yet available |
| RPSM03201060 | Change - clarification of when scheme specific lump sum protection applies ad extra info - block transfers, all benefits at the same time & PPs/RACs not covered |
| RPSM03201070 | Amendment - to make clear that annuity contracts covered are only those covering OPS benefits |
| RPSM03201080 | Change to show that benefits taken from age 60 before 6/4/10 are still authorised if the member is not 55 by 6/4/10; extra info - block transfers & protection lost due to avoidance, link to new page 03201081 |
| RPSM03201090 | Amendment to show which death benefits may be liable to the LTA and how primary protection would work for death benefits |
| RPSM03201100 | Clarification of how funding for death benefits will affect enhanced protection |
| RPSM03201110 | Amendment to show which death benefits may be liable to the LTA and how enhanced protection would work for death benefits |
| RPSM03202000 | Links to new pages added |
| RPSM03202010 | Link to page on scheme specific lump sum protection added |
| RPSM03202020 | Addition to cover who completes the notification if the member is not capable/dead |
| RPSM03202030 | Addition to make clear benefits form unapproved schemes should not be included in the valuation, links to Technical Pages on valuation, info on valuing crystallised rights |
| RPSM03202050 | Addition of form numbers, address they should be sent to and to show e-filing not yet available |
| RPSM03202060 | Amendment - to show certificate has unique ref No. and that enhanced lifetime allowance only applies to primary protection |
| RPSM03202070 | addition on how HMRC may conduct an enquiry and your appeal rights |
| RPSM03203000 | Links to new pages added |
| RPSM03203010 | Expansion of info on the ways enhanced protection can be lost |
| RPSM03203020 | Change to show enhanced protection can be given up |
| RPSM03203030 | Change to show you must tell HMRC when you lose or give up protection |
| RPSM03300000 | Title added to page - link to deleted pages removed |
| RPSM03300010 | Link to new page added |
| RPSM03300020 | Change to show that whilst scheme specific lump sum protection is automatic schemes do not have to give the max lump sum |
| RPSM03300030 | Links added to pages on how to value benefits, what relevant existing pension are and what relevant pension arrangements are |
| RPSM03301000 | Links to new pages added |
| RPSM03301010 | Reworking of the example, links to pages on relevant existing pensions and annual rate of pension added |
| RPSM03301030 | Clarification of the assumptions that need to be made in the valuation of DB rights |
| RPSM03301040 | Clarification that loans need to be included in the value of money purchase rights, link to new page on valuing insurance policies |
| RPSM03301050 | Clarification of the assumptions that need to be made in the valuation of cash balance rights |
| RPSM03301060 | Example of what may be a hybrid arrangement added |
| RPSM03301070 | Addition to show what scheme types need an HMRC limits test on the benefit valuation and the assumption that should be made when working out the scheme entitlement prior to the HMRC limits test |
| RPSM03302000 | Links to new pages added |
| RPSM03302010 | Link to technical pages on lump sum valuation added, addition on how a lump sum taken pre A Day but the pension is deferred until after A day should be included in the valuation |
| RPSM03302020 | Example added, links to pages on valuation of crystallised rights added. |
| RPSM03302030 | Additions to the assumptions to be made when valuing the scheme entitlement to a lump sum, how rights that pre A Day could not provide a lump sum and how a lump sum taken pre A Day but the pension is deferred until after A day should be included in the valuation |
| RPSM03302040 | Addition to make it clear that the lump sum value set by the legislation may be different from the pre A Day right |
| RPSM03302050 | Addition to show a transfer of non-commutable AVCs would have has a nil certificate pre A Day |
| RPSM03303000 | Links to new pages added |
| RPSM03303010 | Page redrafted to make clear that even though LTA charge may not apply the normal process of identifying and documenting BCEs applies |
| RPSM03303020 | Addition to the suggested information the administrator gets from the member before paying benefits |
| RPSM03303030 | Addition to show P60 or P60 substitute can be used, and statement should be given to member |
| RPSM03303040 | Addition to show P60 or P60 substitute can be used, statement should be given to member, and member on loss of enhanced protection the normal LTA rules will apply unless the member also has primary protection |
| RPSM03303050 | Page reworked to clarify that there are 3 options that may apply to lump sum payments for an individual with enhanced protection |
| RPSM03304000 | Title added to page, links to new pages added |
| RPSM03304010 | Addition to make clear the form of lump sum protection does not apply where the member has lump sums of over £375K with either primary or enhanced protection |
| RPSM03304020 | Addition to clarify what is a block transfer, when a transfer may cause problems and links to the appropriate pages on block transfers in the Technical Pages |
| RPSM03304030 | Addition to make clear the form of lump sum protection does not apply where the member has lump sums of over £375K with either primary or enhanced protection |
| RPSM03304040 | Addition of questions the administrator should ask the member to ensure that scheme specific lump sum protection does actually apply |
| RPSM03304050 | Wording on relevant benefit accrual for other money purchase arrangements reordered, addition for allowable contributions to pre 6/4/06 life policies as per FA 2006 provisions |
| RPSM03304060 | Addition for where the member had the right to a 100% lump sum pre A day |
| RPSM03304070 | Clarification to the example to show the whole lump sum is a protected lump sum but it is made up of 2 elements |
| RPSM03304080 | Removal of the reference to the lump sum being tax free - in some circumstances the LTA charge may apply |
| RPSM03304090 | Amendment to show a PCLS cannot be paid if there is not LTA available and what happens when a PCLS or stand-alone lump sum is paid when the member has available LTA but not enough to cover the whole lump sum payment |
| RPSM03304100 | Amendment to show when a lump sum of 25% can be paid although the value of the protected lump sum is less than 25% |
| RPSM03304110 | Addition of regulation and SI number to the named regulations |
| RPSM03304120 | Addition to the information that needs to be reported due to the payment of a stand-alone lump sum |
| RPSM03305000 | Title added to page, links to new pages added |
| RPSM03305010 | Change - there are 9 BCEs, links to Technical Pages on BCEs and LTA process added |
| RPSM03305020 | Correction to error in page name, example added, details on info needed to pay lump sums over £375K added and information requirements post payment added |
| RPSM03305030 | correction to error in page name, addition to make clear the LTA charge will apply in the member does not have primary protection & the member must supply evidence of this, information requirements post payment added |
| RPSM03305040 | Addition to example to make clear what part of the payment the LTA charge will apply to |
| RPSM03305060 | Amendment to information that needs to be reported to HMRC following payment of benefits |
| RPSM03307000 | Title added to page, links to new pages added |
| RPSM03307010 | Clarification of what death benefits use up the LTA and how protection works for these payments |
| RPSM03307030 | Change to show that benefits taken from age 60 before 6/4/10 are still authorised if the member is not 55 by 6/4/10; extra info - block transfers & protection lost due to avoidance, link to new page 03201081 |
| RPSM03307040 | Clarification of when a 5 year guarantee payment will not be liable to the special lump sum death benefit charge |
| RPSM04 | Taxation |
| 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) |
| RPSM04101010 | Amendment to reflect authorised payments can be made to former members as well as current members. |
| RPSM04101040 | Correction of legislative reference from s347 ICTA 88 to s349 ICTA 88 |
| RPSM04101060 | Amendment to reflect authorised payments can be made to former members as well as current members, addition of stand-alone lump sum to list of authorised lump sum payments |
| RPSM04101070 | Addition of stand-alone lump sum to list of lump sum that are tax exempt; stand-alone lump sum and pension commencement lump sum added to list of lump sums that may be liable to the LTA charge |
| 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. |
| RPSM04102040 | Added AFT Regs at top of page, added details of what information should be supplied, amended hyperlink. |
| 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 |
| RPSM04103070 | Revised page in respect of Pension Business. |
| RPSM04103090 | Change consequential to SI 2006/745, space inserted in heading between 'Fund' and 'Pooling, Non-working hyperlink to RPSM14101040 replaced with working hyperlink & Legislative reference to S615(60 ICTA 88 has been corrected to S615(6) ICTA 88. |
| 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 |
| RPSM04104830 | Correction of legislative reference in final bullet point from paragraph 29 schedule 36 to paragraph 28 schedule 36, non-working hyperlink to RPSM04104835 corrected to a working hyperlink. |
| RPSM04104840 | Hyperlink to page RPSM0414836 added |
| RPSM04200030 | Hyperlink added to page RPSM04101140, duplicated paragraph deleted and paragraph about relief on making a claim deleted. |
| RPSM04201020 | Non working hyper link to RPSM04104500 corrected to a working hyperlink. |
| RPSM04201050 | Non-working hyperlinks converted to working hyperlinks and bullet style applied to all of the listed lump sums. |
| RPSM04300010 | Change to contents list to reflect the deletion of pages 04300050 to 04300100 |
| RPSM04300030 | Wording revised for clarity |
| RPSM04301000 | Previously omitted page title now correctly entered onto contents list. |
| RPSM04301050 | Hyperlink corrected - was to incorrect page number RPSM04301130 - correct link is to page RPSM04301030. |
| RPSM04301060 | Three cross references corrected. Two of these were hyperlinks that have been added as they were previously non working, Non-working hyperlink to RPSM04301040 corrected to a working hyperlink. |
| RPSM04301070 | Hyperlink corrected and reference to relief at source penalties removed (there aren't any) |
| RPSM04301090 | Two hyperlinked cross references corrected, non-working hyperlink to RPSM12301010 corrected to a working hyperlink. |
| 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, non-working hyperlink to RPSM11104220 corrected to a working hyperlink. |
| RPSM05 | Contributions and tax relief |
| RPSM05100010 | ? Added to reference to 05100020 |
| RPSM05101010 | New item added to contents list |
| RPSM05101020 | S. changed to section (twice) |
| RPSM05101030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229), member made defined term |
| RPSM05101040 | S. changed to section (twice) |
| RPSM05101110 | relievable pension contribution' made defined term |
| RPSM05101130 | first use of 'relievable pension contribution' made defined term, second use of 'relievable pension contribution' changed to ordinary text |
| RPSM05101140 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229), replaced 'is' with 'are' |
| RPSM05101160 | |
| RPSM05101170 | |
| RPSM05101180 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM05101210 | Non working hyperlinks corrected to working hyperlinks, Additional wording to follow legislation |
| RPSM05101310 | Paragraph clarified |
| RPSM05101320 | S. changed to section (twice) |
| RPSM05101370 | Previous NWL changed to RPSM13101000 and made hyperlink |
| RPSM05101510 | member' made defined term |
| RPSM05101520 | Member, personal pension scheme & retirement annuity contract |
| RPSM05101530 | Statutory reference added, defined term corrected, additional wording to reflect DWP provisions. |
| RPSM05101540 | first use of member made defined term, wording changed to follow legislation |
| RPSM05101550 | Additional paragraph to reflect Schedule 26, paragraph 27(3) of Finance Bill 2006, incorrect text "UK relevant earnings" replaced by defined term 'relevant UK earnings' |
| RPSM05101560 | Non working hyperlink corrected to working hyperlink, wrong legislative reference amended |
| RPSM05102000 | New page inserted in contents list in respect of employer contributions made in-specie |
| RPSM05102040 | New paragraph added regarding in-specie deficiency payments |
| RPSM05102050 | New paragraph added regarding in-specie pension levies |
| RPSM05102140 | Additional details about regulations including legislative reference |
| RPSM05200080 | Non working hyperlink corrected to working hyperlink. |
| RPSM05201010 | relevant UK earnings' made defined term |
| RPSM05201040 | word 'earnings' changed to defined term 'relevant UK earnings' |
| RPSM05201060 | Word 'earnings' changed to defined term 'relevant UK earnings'. |
| RPSM05202020 | Full name and SI number of relief at source regulations inserted |
| RPSM05202030 | Full name and SI number of relief at source regulations inserted |
| RPSM05202040 | Full name and SI number of relief at source regulations inserted, page virtually rewritten, two hyperlinks added, scheme administrator and relevant UK earnings made defined terms |
| RPSM05203030 | S amended to section twice. |
| RPSM05203040 | Three additional paragraphs added, three new hyperlinks, scheme administrator and pension input period made defined terms. |
| RPSM05204000 | Contents page amended to reflect 5 revised headings |
| RPSM05204010 | Non working glossary hyperlink corrected to a working hyper link, amended to show refunds allowed in legislation, 3 new hyperlinks, new heading |
| RPSM05204020 | Non working glossary hyperlink corrected to a working hyper link, amended to show situation where pension mis-sold, new heading |
| RPSM05204030 | amended to show permitted 'payments in error' to be refunded, 3 new hyperlinks, new heading |
| RPSM05204040 | amended to show short service refund type situation, new heading, 2 new hyperlinks |
| RPSM05204050 | amended to show position where contributions cease, new heading, 3 new hyperlinks |
| RPSM05300030 | act changed to Act |
| RPSM05300050 | amended to reflect 'in-specie' contribution issue, two new hyperlinks added |
| RPSM05300090 | revised wording |
| RPSM05300100 | revised wording |
| RPSM05301050 | legislative reference added three times |
| RPSM05301070 | legislative reference added, term " scheme administrators" changed to "scheme administrator"s |
| RPSM05301080 | legislative reference added |
| RPSM05301100 | Incorrect hyperlink deleted |
| RPSM05302000 | Revised description of two pages, entry 05302060 deleted from contents page |
| RPSM05302010 | Revised heading, page amended to set out authorised refunds, hyperlink withdrawn, new hyperlink added elsewhere in text. |
| RPSM05302020 | Revised heading, page amended to set out 'in error' refunds, registered pension scheme made defined term |
| RPSM05302030 | revised heading, term " scheme administrators" changed to "scheme administrator"s, 2 new hyperlinks, revised wording |
| RPSM05302040 | Wording reduced to reflect correct position, revised heading. |
| RPSM05302050 | Two amendments to wording, new hyperlink added, revised heading |
| RPSM05400020 | NWL to RPSM05102020 corrected to a working hyperlink, NWL to RPSM04400040 corrected to a working hyperlink to RPSM05400040, New text added in respect of in-specie contributions. |
| RPSM05400040 | NWL to RPSM05102090 corrected to a working hyperlink, NWL to RPSM0502110 corrected to a working hyperlink to RPSM05102110 |
| RPSM05400100 | Correction of typing error. - 'Authorise' has been corrected to 'Authorised' |
| RPSM05400140 | NWL to RPSM0703060 corrected to a working hyperlink to RPSM07103060 |
| RPSM06 | Annual allowance |
| RPSM06100040 | New hyperlinks added to pages with rules for calculating pension input amounts |
| RPSM06100050 | The word 'never' has been deleted from the first line of the first paragraph. |
| RPSM06100060 | In final sentence, ‘6 April’ amended to ‘5 April’ and new sentence inserted at the end |
| RPSM06103040 | Update to reflect regulations SI 2006/130, reference to SI number in the third bullet point put into brackets. |
| RPSM06103050 | New paragraph on transfers |
| RPSM06103060 | New paragraph on transfers |
| RPSM06200030 | First paragraph corrected to make it clear that all inputs must be counted, not just those paid. Sentence added to end of second paragraph to clarify how inputs in pension input periods that do not coincide with tax years are allocated to a tax-year. |
| RPSM06200050 | Extra space between words in final sentence removed. |
| RPSM06300010 | In the penultimate line the words from 'the test' onwards have been made a separate sentence. |
| RPSM06300020 | Three new sentences added at the end of the paragraph that begins 'You may wish…' |
| RPSM07 | Investments |
| RPSM07102210 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229), change for FA 2006, reference to member extended to include former member |
| RPSM07102220 | Reference to member extended to include former member |
| RPSM07102230 | Reference to member extended to include former member |
| RPSM07102270 | Reference to member extended to include former member |
| RPSM07102280 | Reference to member extended to include former member and reference regulations added |
| RPSM07102290 | Reference to member extended to include former member |
| RPSM07102300 | Reference to member extended to include former member |
| RPSM07102310 | Non working hyperlink corrected, Reference to member extended to include former member |
| RPSM07102320 | Reference to member extended to include former member |
| RPSM07102330 | Reference to member extended to include former member |
| RPSM07102340 | Reference to member extended to include former member |
| RPSM07103010 | Reference to member extended to include former member |
| RPSM07103020 | Reference to sponsoring employer extended to include former sponsoring employer |
| RPSM07103030 | Reference to member and sponsoring employer extended to include former member and sponsoring employer |
| RPSM07103050 | Reference to sponsoring employer extended to include former sponsoring employer |
| RPSM07104010 | Non working hyperlink corrected |
| RPSM07106010 | Reference to sponsoring employer extended to include former sponsoring employer |
| RPSM07108010 | Non working hyperlink corrected |
| RPSM07108020 | Non working hyperlink corrected |
| RPSM07108030 | Non working hyperlink corrected |
| RPSM07200030 | Change for FA 2006, non working hyperlink corrected |
| 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) |
| RPSM08200050 | Non working hyper link corrected to a working hyper link. |
| RPSM08200070 | Non working hyper links in numbered bullet points have been corrected to working hyper links. |
| RPSM08300040 | Non working hyper link corrected to a working hyper link |
| RPSM08300050 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM08300080 | Non working hyper links in numbered bullet points have been corrected to working hyper links. |
| RPSM08400040 | Non working hyper link corrected to a working hyper link |
| RPSM08400060 | Non working hyper link in respect of serious ill health lump sum corrected to a working hyper link |
| RPSM09 | Member benefits |
| RPSM09100120 | Additional text added to reflect SI 614/2006. Legislative reference revised. Defined term scheme administrator added. |
| RPSM09100030 | Change to 9 BCE's from 8 |
| RPSM09100040 | Change to 9 BCE's from 8 |
| RPSM09100070 | Reference numbers for Statutory Instruments added |
| RPSM09100100 | Contents page shows new pages in this subchapter |
| RPSM09100130 | Second paragraph amended to make it clear that list of deemed unauthorised payments is not comprehensive. Hyperlinks amended throughout page. |
| RPSM09100150 | Reference to sponsoring employer extended to include a former sponsoring employer. Hyperlink removed. |
| RPSM09100160 | Further clarification of how sections161(3)&(4) Finance Act 2004 work |
| RPSM09100170 | general alteration |
| RPSM09100180 | Non working hyperlink in respect of guidance on taxation of authorised member payments corrected to a working hyper link |
| RPSM09100190 | Non working hyperlinks corrected to working hyperlinks. |
| RPSM09100330 | Add authorised lump sum |
| RPSM09100360 | Add authorised lump sum |
| RPSM09101040 | Text amended to reflect provisions of the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). |
| RPSM09101080 | Delete part of legislative reference |
| RPSM09101220 | Clarification of insurance policy arrangements |
| RPSM09101230 | Clarification of insurance policy arrangements |
| RPSM09101240 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09101250 | Hyperlinks added |
| RPSM09101280 | 'There has been' changed to 'there may have been'. Hyperlink added. |
| RPSM09101330 | Hyperlinks amended |
| RPSM09101340 | Typing error corrected, 'my' should have been 'may'. Hyperlink added. |
| RPSM09101350 | Reference to SI 2006/499 included (The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006). |
| RPSM09101410 | Clarification of insurance policy arrangements |
| RPSM09101440 | Clarification of insurance policy arrangements |
| RPSM09101540 | Revised paragraph/ new paragraph to reflect Sch 26, paragraph 20 (2) & (3) |
| RPSM09101550 | Page updated for SI 2006/138 (The Pension Schemes (Reduction in Pension Rates) Regulations 2006.) |
| RPSM09101730 | Hyperlinks to RPSM09101750 added. Reference to SI 2006/568 included (The Registered Pension Schemes (Prescribed Manner of Determining Amount of Annuities) Regulations 2006) |
| 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. |
| RPSM09101820 | Text amended to reflect provisions of The Pensions (Transfers of Sums and Assets) Regulations 2006 (SI 2006/499) |
| RPSM09101830 | Hyperlinked pages changed |
| 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) |
| RPSM09102110 | Text amended to reflect provisions of The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM09102150 | Text amended to reflect provisions of The Registered Pension Schemes (Transfers of Sums and Assets) Regulations 2006 (SI 2006/499) |
| RPSM09102240 | Hyperlinked pages changed |
| RPSM09102330 | general alteration |
| RPSM09102340 | Example has been put in |
| RPSM09102420 | Referred to Sch 29 para 10. Should be Sch 28 para 10 |
| RPSM09103060 | legislative reference amended The Registered Pension Schemes (Relevant Annuities) Regulations 2006 (SI 2006/129) |
| RPSM09103105 | legislative reference amended The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM09103120 | Hyperlinks corrected |
| RPSM09103150 | Hyperlinks corrected |
| RPSM09103170 | Hyperlinks corrected |
| RPSM09104020 | Alterations to legislative reference and addition of bullet point (extra authorised lump sum. Also mention of 'equivalent pension benefits lump sum'. |
| RPSM09104030 | Add hyperlinks. Additional bullet point for 'stand alone lump sum'. |
| RPSM09104130 | alteration to 4th bullet |
| RPSM09104160 | Revised paragraph to reflect Schedule 26 of Finance Bill 2006, paragraph 21 |
| RPSM09104180 | Non working hyperlink corrected to working hyperlink |
| RPSM09104190 | Non working hyperlink corrected to working hyperlink. Legislative reference amended The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) |
| RPSM09104406 | Hyperlink revised |
| RPSM09104407 | Hyperlink revised |
| RPSM09104540 | Legislative reference added The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572). Eight BCEs corrected to nine. |
| RPSM09104542 | Legislative reference added The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572). |
| RPSM09104610 | additional wording to first and last paragraph for clarification |
| RPSM09104620 | Additional paragraph to reflect Article 33 The Taxation of Pension Schemes (Transitional Provisions) Order 2006 – SI 2006/572. |
| RPSM09104650 | Reference to The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). Hyperlinks added. |
| RPSM09104720 | alteration to 4th bullet point |
| RPSM09104740 | Reference should be to section 369 ITTOIA (not 639). Add hyperlinks. |
| RPSM09104760 | Hyperlinks corrected. |
| RPSM09104830 | Reference should be to section 369 ITTOIA (not 639). Add hyperlinks |
| RPSM09104850 | Correct hyperlinks added. |
| RPSM09104920 | Clarification of valuation requirement for dependants benefit under trivial commutation rules |
| RPSM09104930 | Clarification of valuation requirement for dependants benefit under trivial commutation rules |
| RPSM09105030 | Correct hyperlink added. |
| RPSM09105040 | Correct hyperlinks added |
| RPSM09105080 | Correct hyperlink added |
| RPSM09105150 | Correct hyperlink added |
| RPSM09105160 | Reference to The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567). Correct hyperlinks added |
| RPSM09106020 | Correction of error in statutory reference |
| RPSM09106030 | Removal of hyperlink sentence because there is no destination available. |
| RPSM09200040 | Correct hyperlinks included |
| RPSM09200110 | Hyperlink activated |
| RPSM09200220 | Correct hyperlinks inserted. Spelling error corrected in third bullet ('find' should be 'fund') |
| RPSM09202020 | Clarification of scheme pension options |
| RPSM09202030 | Clarification of how a lifetime annuity can be arranged |
| RPSM09204020 | New paragraph directing people to recycling guidance. Hyperlink activated |
| RPSM09204030 | Correct hyperlinks added. Add new authorised lump sum. |
| RPSM09204040 | Add some wording after second hyperlink |
| RPSM09204050 | alteration to last paragraph |
| RPSM09204060 | Change hyperlinks |
| RPSM09104240 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM09205200 | Amend contents list to reflect page titles |
| RPSM09205310 | Hyperlink activated |
| RPSM09205400 | Corrections made to contents page to reflect page titles |
| RPSM09205450 | Hyperlink corrected |
| RPSM09206000 | Change to heading |
| RPSM09206010 | Change to heading |
| RPSM09206020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229). Change to heading. |
| RPSM09206030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229). Change to heading. |
| 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) |
| RPSM09300000 | Title of page RPSM09300020 amended in contents page |
| RPSM09300010 | Added words 'money purchase' |
| RPSM09300020 | Clarification of how a scheme pension can be arranged |
| RPSM09300030 | Clarification of how a lifetime annuity can be arranged |
| RPSM09300040 | Contextual improvement |
| RPSM09300090 | Add authorised lump sum |
| RPSM10 | Death benefits |
| RPSM10100040 | Hyperlink added |
| RPSM10100040 | Non working hyperlinks corrected to working hyperlinks in third and fourth paragraphs |
| RPSM10100070 | Minor number changes, additional legislative reference and additional wording, hyperlink added. |
| RPSM10100080 | Two additional sentences added, one legislative reference added. |
| RPSM10102020 | Minor spacing error amended |
| 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) |
| RPSM10104042 | Legislative reference added, same additional wording added twice, two dates added. |
| RPSM10104210 | Legislative reference added, additional wording included |
| RPSM10104310 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10104320 | Additional line in text. |
| RPSM10104360 | Additional paragraph and two bullet points added |
| RPSM10104360 | Legislative reference added, additional sentence added, under development sentence deleted |
| RPSM10104470 | Legislative reference added, slight rewording of text |
| RPSM10104472 | Legislative reference added twice |
| RPSM10104490 | Additional line in text. |
| RPSM10104540 | Legislative reference added three times, two new hyperlinks, one incorrect hyperlink renumbered, minor text changes, references to under development deleted |
| RPSM10104765 | Legislative reference added |
| RPSM10104780 | Reference to regulations added. |
| RPSM10105110 | Add wording at the end of the last sentence |
| RPSM10105130 | Add bullet point to examples of DBLSDB. Delete some wording. |
| RPSM10105190 | Legislative reference added, hyperlink added, page under development reference deleted. |
| RPSM10105260 | Final paragraph - hyperlink changed - correct page for death benefits |
| RPSM10105330 | ITEP changed to ITEPA |
| RPSM10105440 | Legislative reference added, three additional wordings, one punctuation mark |
| RPSM10105530 | Defined term RAC changed to Retirement Annuity Contact |
| RPSM10105550 | 5 April 2005 amended to read 5 April 2006 |
| RPSM10200020 | Three additional benefits added to list, one additional hyperlink |
| RPSM10200030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM10200060 | Four extra paragraphs added. |
| RPSM10201040 | Non working hyperlink corrected to a working hyperlink. |
| RPSM10301020 | Legislative reference added, additional wording included |
| RPSM10303010 | Hyperlink added, incorrect hyperlink renumbered |
| RPSM10303020 | Incorrect hyperlink renumbered |
| RPSM11 | 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 |
| RPSM11102050 | changes added to Example 4 to clarify example |
| RPSM11102070 | Update for Regulations SI 2006 567 & 3454 |
| RPSM11103120 | Update for Regulations SI 2006 567, 254 & 3454 |
| RPSM11103160 | Update for Regulations SI 2006 567 |
| RPSM11103160 | Advising that the member would be liable to penalties |
| RPSM11103180 | Clarification of paragraph |
| RPSM11103190 | Update for Regulations SI 2006 567 |
| RPSM11103190 | Second bullet point amended to include BCE 5A |
| 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. |
| RPSM11103310 | cross reference changed from RPSM04301080 to RPSM12100030 |
| RPSM11103320 | Text amended in connection with The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) and hyperlink inserted to penalties guidance. |
| RPSM11103320 | Cross reference changed from RPSM04301080 to RPSM12100030 |
| RPSM11103320 | further explanation added of the procedure where there is no pension following a BCE |
| RPSM11103330 | New text to reflect changes introduced through Finance Act 2006. |
| RPSM11103330 | New paragraph added to explain the position where there is an enhanced lifetime allowance acquired after a lifetime allowance charge |
| 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. |
| RPSM11103390 | Cross reference added at end of RPSM12305010 |
| RPSM11103410 | Cross reference changed from RPSM04301080 to RPSM04301070 |
| RPSM11103610 | Update to reflect regulations SI 2006 567 |
| RPSM11103620 | Update to reflect regulations SI 2006 567 |
| RPSM11103620 | Cross reference at the end changed to RPSM12304000 |
| 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 |
|
RPSM11103650 | adding at the end that information is still required even if the payment of death benefits is not a reportable event |
|
RPSM11103650 | cross reference at the end changed to RPSM12100020 |
|
RPSM11103660 | Update to reflect regulations SI 2006 567 |
|
RPSM11103680 | Update to reflect regulations SI 2006 567 |
|
RPSM11103690 | Update to reflect regulations SI 2006 567 |
|
RPSM11103690 | Advising that there is no prescribed form |
|
RPSM11103700 | Update to reflect regulations SI 2006 567 & 3454 |
|
RPSM11104120 | Clarification of practice |
|
RPSM11104120 | Changed to explain new BCE 5A |
|
RPSM11104230 | Clarification of practice |
|
RPSM11104290 | Update to reflect regulations |
|
RPSM11104290 | Adding at the end of the first paragraph that no further contributions could be made to the arrangement |
| RPSM11104380 | Final paragraph deleted. |
| RPSM11104510 | Explanation added of where an entitlement to an unsecured pension arose before 6 April 2006 |
| RPSM11104640 | Clarification of practice |
| RPSM11104640 | Amendment at end of page to include BCE 5A |
| RPSM11104910 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM11105240 | Clarification of practice |
| RPSM11105320 | Cross reference RPSM04301060 added at the end of the page |
| 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 |
| RPSM11300055 | |
| RPSM12 | Information requirements and administration |
| 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. |
| RPSM12300000 | Contents page revised to include new sub-chapter |
| 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 numbers and titles, and changes to existing page titles |
| 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) and The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| RPSM12301130 | Text amended in connection with Reg 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) and The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| 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) and The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (SI 2006/1961) |
| 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) |
| 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) and to explain that where Article 28 of The Taxation of Pension Schemes (Transitional) Order 2006 [SI 2006/572] applies, the statement must be provided within 3 months of the first BCE after 5 April 2006. |
| 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) |
| RPSM12307410 | Page was under development - page completed, although further guidance referred to is not available yet (Chapter 15) |
| RPSM12307420 | Page was under development - guidance now completed. |
| 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). |
| RPSM12308510 | Amendment consequential to SI 1961 |
| RPSM12308520 | Revised to reflect the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI2006/570). |
| RPSM12308710 | Extra letters deleted, beginning of first sentence |
| RPSM12308720 | Reference to electronic delivery deleted, as this information is not required to be provided electronically. |
| RPSM12400010 | Reference to Statutory Instruments SI 2006/567 and 570 included |
| RPSM12400020 | Reference to Statutory Instrument SI 2006/570 included |
| RPSM12400030 | Reference to Statutory Instrument SI 2006/570 included |
| RPSM12400040 | Reference to Statutory Instrument SI 2006/570 included |
| RPSM12400050 | Reference to Statutory Instrument SI 2006/570 included |
| RPSM12400060 | Reference to Statutory Instrument SI 2006/567 included |
| RPSM13 | International |
| RPSM13100140 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM13100305 | Amendment to sub heading |
| RPSM13101000 | Title added for page no RPSM13101042 |
| RPSM13101000 | Amended contents to include "Example of application of residence condition for being a relevant migrant member" |
| RPSM13101000 | Contents page amended |
| RPSM13101020 | Additional text final para |
| RPSM13101040 | Deleted the words "to be laid" in the reference to the Extension Of MMR Regs 2006 |
| RPSM13101040 | Sub heading entered. Additional text entered in 2nd para after "from the date of their arrival". Deleted "to be laid" in the 5th para. Changed 8 to 9 in para 5. Entered an additional bullet point in the final para and additional text |
| RPSM13101040 | Additional text final para |
| RPSM13101045 | Deleted the words "to be laid" in the reference to the Extension Of MMR Regs 2006 in the sub heading and added SI NO. |
| RPSM13101050 | Partial brackets deleted |
| RPSM13101060 | Amended sub headings to incorporate reference to Category of Country &Info Regs (SIs 206&208) |
| RPSM13101075 | Deleted "related regulations" in sub heading |
| RPSM13101080 | Additional text inserted under "Primary Condition 2" |
| RPSM13101085 | Amendment to sub heading |
| RPSM13101100 | Amended reference to Transitional Order |
| RPSM13101100 | Deleted the words "not yet laid" in the reference to the Pension Schemes Transitional Order Regs 2006 Regs |
| RPSM13101100 | Change to statutory reference |
| RPSM13101110 | Correction of 2 typos |
| RPSM13101115 | Amended reference to Transitional Order |
| RPSM13101115 | Deleted the words "not yet laid" in the reference to the Pension Schemes Transitional Order Regs 2006 Regs. And corrected a typo. |
| RPSM13101115 | Change to statutory reference |
| RPSM13101120 | Deleted the words "not yet laid" from the reference to Pensions Schemes Transitional Orders Regs. |
| RPSM13102020 | Deleted the words "related regulations" in the sub heading and inserted reference to Application of UK Provs to Relevant Non UK Regs.And inserted SI No. |
| RPSM13102100 | Contents amended to reflect new pages 13102207 &13102208. |
| RPSM13102100 | Amendment to contents page |
| RPSM13102110 | Amendment to page heading |
| 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 |
| RPSM13102120 | Additional text added at bottom of page. |
| 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 |
| RPSM13102130 | Deleted "related regs" |
| RPSM13102130 | Additional text added. |
| 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 |
| RPSM13102150 | Partial brackets deleted |
| RPSM13102160 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102170 | Inserted SI No in sub heading.Amendment at part c0 to reflect change in Reg 4 of SI2006/1960 |
| RPSM13102170 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102175 | Typo correction in final para. |
| RPSM13102175 | Typo final sentence |
| RPSM13102180 | Inserted SI No in sub heading. |
| RPSM13102184 | Inserted SI No in sub heading. |
| RPSM13102187 | Inserted SI No in sub heading. |
| RPSM13102188 | Inserted SI No in sub heading. |
| RPSM13102190 | Inserted SI No in sub heading. |
| RPSM13102190 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102195 | Inserted SI No in sub heading. |
| RPSM13102200 | Changes consequential to the Pension Schemes (Application of UK Provisions to Relevant Non UK Schemes)(Amendment) Draft Regulations |
| RPSM13102210 | Additional text |
| RPSM13102210 | Additional text inserted concerning the "pension input amount" |
| 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 |
| RPSM13102310 | Additional text inserted concerninig the "pension input amount" |
| RPSM13102320 | Amended reference to Transitional Order |
| RPSM13102320 | Changes consequential to the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (SI 2006/572) |
| RPSM13102350 | Additional text inserted regarding contributions paid by another coy in the same group. |
| RPSM13102360 | Additional text inserted concerninig the calculation of "AA" |
| 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 |
| RPSM13102520 | Deleted the words "not yet laid" from the Transitional provision s Order reference |
| RPSM13102520 | Amended reference to Transitional Order |
| RPSM13102520 | Text changes - amendment to Transitional order to include articles 15 to 17 plus partial bracket removed in final para. |
| RPSM13200240 | Amendment to heading |
| RPSM13201030 | Amendment to 1st bullet point. |
| RPSM13201080 | Deleted the following sentences. " This area is under consideration. The guidance may need to be revised". |
| RPSM13201085 | New page re: claiming corresponding releief on making cons to a new scheme after reorganisation. |
| RPSM13202010 | Additional text inserted re: circumstances in which taxable property unauthorised payment charge arises |
| RPSM13202020 | Additional text inserted as above |
| RPSM13202260 | Inserted amended form no |
| RPSM14 | Transfers |
| RPSM14100020 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM14101037 | Final paragraph split into 2 paragraphs |
| RPSM14101050 | Correction - form details changed from "PS251" to "APSS251". Change of procedure. Hyperlink corrected. |
| RPSM14101060 | Text change about the implications of IHT consequential to paragraphs 57 & 58 of Schedule 36 |
| RPSM14101070 | Text changes about reporting requirements. |
| RPSM14101080 | Amendment to final paragraph for clarification |
| RPSM14102010 | Amendment - deleted "fund" and inserted "rights under the pension scheme" |
| RPSM14105050 | Amended hyper-link |
| RPSM14105060 | Various amendments - inserted 2 references to "registered pension scheme" and one reference to "qualifying recognised overseas pension scheme" |
| RPSM14105070 and RPSM14105080 | Text change - inserted "or a qualifying recognised overseas pension scheme" |
| RPSM14106000 | Amendment to contents to include 2 additional pages |
| RPSM14106010 | Additional text inserted - "or a qualifying recognised overseas pension scheme". Additional text inserted consequential to Transfers of Sums &Assets Regs |
| RPSM14106020 | Additional text inserted consequential to Transfers of Sums &Assets Regs |
| RPSM14106030 | Additional text inserted consequential to Transfers of Sums &Assets Regs |
| RPSM14106040 | Additional text inserted consequential to Transfers of Sums &Assets Regs |
| RPSM14107000 | Amendment to contents page to reflect new page no 14107015 |
| RPSM14107010 | Deleted "maximum" in final para and inserted "up to" |
| RPSM14107040 | Additional text repayment of lump sum without relevant pension entitlement. |
| RPSM14200030 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM14201050 | Text change -"or to a qualified recognised overseas pension scheme" |
| RPSM14201090 | Text change -"or to a qualified recognised overseas pension scheme" |
| RPSM14201100 | Text change -"or to a qualified recognised overseas pension scheme" |
| RPSM14201110 | Text change " or to another registered pension scheme or to a qualifying recognised overseas pension scheme" |
| RPSM14204050 | Text amended to reflect provisions of The Tax and Civil Partnerships Regulations 2005 (SI 2005/3229) |
| RPSM14205000 | Reference to 14205010 deleted from contents page as page has been removed |
| RPSM14206000 | Reference to 14206010 deleted from contents page as page has been removed |
| RPSM14300050 | Text changes - "appropriate limit" explanation. |
| RPSM14300080 | Hyperlink corrected. |
| RPSM14300090 | Hyperlink corrected |
| RPSM14300100 | Hyperlinks corrected |
| RPSM14300120 | Hyperlink corrected |
| RPSM14301030 | Non working hyperlink corrected to a working hyper link. |
| RPSM14301040 | Non working hyperlink corrected to a working hyper link. |
| RPSM14301150 | Hyperlink corrected |
| RPSM20 | Glossary (RPSM20000000) |
| Annual amount | Formatting changed so that whole definition is now public (previously, part had been mistakenly formatted as restricted text) |
| 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 approved superannuation fund | Correction to legislation quoted in definition (section 208 not 608) |
| Former civil partner | New definition |
| Normal minimum pension age | 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 |
| Stand-alone lump sum | New definition |
| 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 |
