Pension Schemes - Frequently Asked Questions Archive

These frequently asked questions relate to the different pensions legislation that was in force before 6 April 2006. They do not relate to registered pension schemes

Other pages: Pensions Tax Simplification

Pensions FAQs - Archive Main Contents

It may help after reading the questions and answers on the subjects listed if you also read the relevant section of practice notes IR12 (2001) for occupational schemes and personal pension guidance notes IR76 (2000) for personal pension schemes, which are listed on our pension schemes guidance page.

• Self Invested Personal Pensions (SIPPs)
• State Pension
• Role of SPSS
• Types of Scheme
• Establishing a Scheme
• Member Eligibility
• Contributions
• Transfers
• Retirement Benefits
• Tax Relief
• Self Assessment
• Forms and Publications
• Question on Update no 102 (Prohibition on transactions between tax approved occupational pension schemes and non approved top up schemes)
• Questions on Update 132 (Improper Transfers: Trust Busting)
• Small Self-administered Schemes
• Overseas Transfers
• Questions on Update no 135 (Lump Sums)
• Questions on Update no 143 (Loans made by SSAS)