Pension Schemes - Frequently Asked Questions
Forms And Publications
- Occupational Schemes
Occupational Schemes
Q. Where can I order a copy of Practice Notes IR12
(2001)?
A. Practice Notes IR12 are contained on this website and can be downloaded. However if you require a hard copy of this publication and copies of Pensions Updates then you can order them from Cambertown Limited, Goldthorpe Industrial Estate, Goldthorpe, Rotherham, Tel 01709 515800, Fax 01709 881673. A subscription of £20 will be charged for these publications.
Q. I find an area of the Practice Notes to be unclear
or difficult to understand, who do I contact to discuss the problem?
A. Contact the SPSS Helpline for guidance and advice on the problem. If you still think the Practice Notes are misleading or could be clearer then write to Technical Division at the SPSS. We are always looking to improve the Guidance we provide and will be happy to consider any suggestions you wish to make.
Q. What is form 1(SF) and where can I obtain it?
A. The form 1(SF) is used to report certain payments out of scheme
funds that attract a tax charge. This form is no longer issued automatically
and the onus is on the scheme administrator to obtain a copy of the form
from his local tax office.
Under the Information Powers Regulations the form must be submitted within 30 days of the end of the financial year in which the chargeable event took place. The completed form should be sent to the tax office dealing with the affairs of the scheme. This is normally the same district that deals with the company accounts.
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