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Pension schemes for advisers and practitioners

In this section:

Manuals and other reference material for pension schemes
News and updates for pension schemes
Pension schemes newsletters
Pension schemes - consultations and issues
Pension Schemes Services: Pensions Industry Stakeholder Forum
Drawdown pension tables
List of qualifying recognised overseas pension schemes
Forms for pension schemes
Log into Pension Schemes Online

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Manuals and other reference material for pension schemes

Manuals and other reference material for pension schemes

Manuals for pension schemes

Registered Pension Schemes Manual (RPSM)

Business Income Manual (BIM) – guidance on tax relief on employer contributions

Employment Income Manual (EIM) – guidance on non registered pension schemes including EFRBS

Check all HMRC manuals

Other reference material for pension schemes

Draft guidance - employer asset-backed pension contributions (ABC arrangements) (PDF 91K)

Pension Schemes Online - A Guide to using the Online Service for Scheme Administrators and Practitioners (PDF 182K)

Changes to Pension Schemes Online - Information on enhancements to the Pension Schemes Online service

GAD tables and instructions to work out the basis amount for calculating the maximum amount of drawdown pension

Contracting-out guidance (PDF 171K)