Guidance for the Special Annual Allowance

Following the introduction of the Special Annual Allowance in the budget, we have been working with pensions industry representative bodies to develop the technical guidance that will be included in the Registered Pension Schemes Manual (RPSM). This work has now been completed.

The new RPSM pages will be published at the end of October. In the meantime, we have collected the new pages into a PDF file: Special annual allowance (PDF 373K) so that customers will be able to see what the guidance will cover. This file replaces the one that was published on budget day.