As explained in Newsletter 42, Pension Schemes Services (PSS) is working on improving its guidance. Part of that work includes re-designing the pension schemes content on the HM Revenue & Customs (HMRC) website. In preparation for that work out of date guidance has been removed or archived.
Links to all permanent and draft guidance can be found on one page - Pension Schemes Guidance. Where guidance has been incorporated into the Registered Pension Schemes Manual (RPSM) or is out of date it has been removed. Please note the following:
All guidance relating to the pre 6 April 2006 tax rules has been removed from the HMRC website. You can still find this guidance on The National Archives website by following the link below. Where it feels right to do so in the guidance, links have been provided to archived copies of the main pre April 2006 manuals including IR12 and IR76.
Pension schemes guidance up to 5 April 2006 (Opens new window)
All frequently asked questions (FAQs) relating to the pre 6 April 2006 rules and mandatory e-filing have been removed as they're out of date.
All Newsletters before Newsletter 36 have been archived to The National Archives website (Opens new window). As a result of the removal of old content some of the links in these archived newsletters may no longer work. These ‘broken links’ go to out of date information so will not be fixed.
You can still access them from the Pension Schemes Newsletter page using The National Archives website link.
All out of date content has been removed from the Pension Schemes - issues and consultation page. Links have also been included to archived copies of the pensions simplification consultation documents.
