Former Regime Guidance effective up to 5 April 2006

Introduction

We publish a number of guides to pensions requirements, starting with a range of leaflets that give a brief overview of particular subjects, ranging through to detailed manuals aimed at pensions professionals. We also produce a number of forms and some ‘model rules’.

All of this guidance relates to the different pension legislation that applied before 6 April 2006. It does not relate to registered pension schemes. It is still relevant to events that occurred before 6 April 2006 and will be kept on the site for at least 2 years from 6 April 2006.

N.B. The State Pension scheme is addressed by the Department for Work and Pensions (DWP): this link will take you from this site to the DWP’s web pages.

Basic and Intermediate Guidance

Please note that not all pension schemes are the same and some publications are specific to certain types of schemes.

Scheme Types Covered
HTML	PDF	RTF	Item
SHPs			Stakeholder Information A featured area covering all aspects of Stakeholder Pension Schemes

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Advanced Guidance
PDF	RTF	Item
IR76(2000)	IR76(2000)	'Inland Revenue Guidance Notes on Personal Pension Schemes' Inland Revenue guidance for the pensions industry on legislation and practice relating to approved personal pension schemes.
IR12 (2001)	IR12 (2001)	'Practice Notes on the Approval of Occupational Pension Schemes' Inland Revenue guidance notes relating to schemes where approval is sought under the exercise of the Board's discretion. The notes primarily give guidance on the current conditions and practice for approval of new schemes and cover the requirements for continued approval of previously approved schemes.
IR12 Supplement	IR12 Supplement	'Occupational Pension Schemes Free-Standing Additional Voluntary Contributions' Guidance notes on legislation and practice relating to free-standing additional voluntary contribution (pension) schemes
Pensions Updates		'Pensions Updates (formerly PSO Updates)' are the official newsletters of IR Savings, Pensions, Share Schemes on pensions matters, typically announcing changes to requirements and publications as well as major service related statements.

Model Rules