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Pension schemes - guidance
Current guidance effective from 6 April 2006
Registered Pension Schemes Manual (RPSM)
Pension Schemes Online - A Guide to using the Online Service for Scheme Administrators and Practitioners (PDF 182K)
GAD tables and instructions to work out the basis amount for calculating the maximum amount of drawdown pension
Annual allowance for overseas pension schemes
Inheritance Tax and pension schemes Finance Act 2011 changes (PDF 28K)
Temporary non residence - taxation of flexible drawdown pension payments (PDF 43K)
Contracting-out guidance
Frequently asked questions
Business Income Manual (BIM) – guidance on tax relief on employer contributions
Employment Income Manual (EIM) – guidance on non registered pension schemes including EFRBS
Guidance for individuals on the annual and lifetime allowance
Annual allowance guidance
Lifetime allowance guidance
Guidance for pre 6 April 2006 transactions
The guidance below is held on The National Archives website.
IR12 (2001) Practice notes on the approval of occupational pension schemes (PDF 1.25MB) (Opens new window)
IR76 (2000) Inland Revenue guidance notes on personal pension schemes (PDF 1.19MB) (Opens new window)
IR12 Supplement occupational pension schemes free-standing additional voluntary contributions (PDF 254K) (Opens new window)