Pension Schemes Updates
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List of Updates
These are newsletters issued on an ad hoc basis. They contain guidance on new PSO practice and procedures and legislation for taxpayers and their advisers.
These updates are in PDF format. To view a PDF file you must have Adobe Acrobat Reader installed on your computer. To save a file to your hard drive, right click on the link and choose the save option.
| Update Number |
Subject |
Date |
|---|---|---|
| Pensions Update 161 (PDF 24K) | Civil partners can qualify for survivor's benefit from 5 December 2005 | 3rd April 2006 |
| Pensions Update 160 (PDF 28K) | Revision to date when test for surplus additional voluntary contributions should be done | 3rd April 2006 |
| Pensions Update 159 (PDF 25K) | A further easement regarding retained benefits | 3rd April 2006 |
| Pensions Update 157 (PDF 27K) | Amended procedure for form 1(SF) | 12th December 2005 |
| Pensions Update 156 (PDF 19K) | Amendments to rules, trust deeds or contracts | 26 October 2005 |
| Pensions Update 155 (PDF 23K) | Actuarial Valuation reports Due before A-Day | 16th September 2005 |
| Pensions Update 154 (PDF 29K) | Pre-A day avoidance | 29th July 2005 |
| Pensions Update 153 (PDF 155K) | Permitted Maximum | 29th March 2005 |
| Pensions Update 152 (PDF 97K) | Amendments to Overseas Transfers Practice | 29th March 2005 |
| Pensions Update 151 (PDF 92K) | Revised Procedure for Claiming Tax Relief on Contributions to Overseas Pension Schemes (Corresponding Relief) | 29th March 2005 |
| Pensions Update 150 (PDF 98K) | Pre A-Day Avoidance | 29th March 2005 |
| Pensions Update 149 | Personal Pension Schemes | 30 November 2004 |
| Pensions Update 148 | Overseas Secondment | 22nd September 2004 |
| Pensions Update 147 | Fragmented lump sums | 9th June 2004 |
| Pensions Update 146 | Personal Pension Schemes compliance with regulations | 17 February 2004 |
| Pensions Update 145 | Last Pensions Update Issued on Paper | 24th November 2003 |
| Pensions Update 144 | New Version of Model Rules (IMR2003) | 27th March 2003 |
| Pensions Update 143 | Loans made by SSAS | 25th March 2003 |
| Pensions Update 142 | Continuous Service | 25th March 2003 |
| Pensions Update 141 | Amendments and Corrections to Guidance 20th March 2003 |
20th March 2003 |
| Pensions Update 140 | IR 76 Revisions for PPs When the Employer is the Provider |
17th March 2003 |
| Pensions Update 139 | IR76 Clarifications and Updating Revisions |
17th March 2003 |
| Pensions Update 138 | IR 76 Revisions on Stakeholders and Contracting Out |
17th March 2003 |
| Pensions Update 137 | Revised Maximum Funding Basis for Small Self Administered Schemes | 11th March 2003 |
| Pensions Update 135 | Lump Sums | 20th December 2002 |
| Pensions Update 134 | Changes to the Information Requirements for Retirement Benefits Schemes |
20th December 2002 |
| Pensions Update 133 | Definition of 'Definitive Documentation | 5th July 2002 |
| Pensions Update 132 | Improper Transfers Trust Busting | 17th May 2002 |
| Pensions Update 131 | Part-Time Employees | 23rd April 2002 |
| Pensions Update 130 | Revisions to IR76 | 23rd April 2002 |
| Pensions Update 128 | Mailing List Subscription | 5th March 2002 |
| Pensions Update 127 | Conversion of Chapter I Approved Schemes to Chapter IV Approved Schemes - New Part for PN | 4th March 2002 |
| Pensions Update 126 | SSAS: Purchase of Annuities | 4th March 2002 |
| Pensions Update 125 | Revisions to IR12 (2001) Practice Notes - in Connection with 'Concurrency' | 4th March 2002 |
| Pensions Update 124 | Revised Maximum Funding Basis for Fully Insured Money Purchase Schemes | 4th March 2002 |
| Pensions Update 123 | Personal Pension Schemes: Investments Including SIPPs | 4th March 2002 |
| Pensions Update 122 | Free Standing Additional Voluntary Contribution Schemes | 25th February 2002 |
| Pensions Update 121 | Transfers to Personal Pension Schemes | 25th February 2002 |
| Pensions Update 120 | Low Normal Retirement Ages | 25th February 2002 |
| Pensions Update 119 | Stakeholder Pension Schemes and Contracting-out | 25th February 2002 |
| Pensions Update 118 | Personal Pension Schemes where the employer is the provider - Pensioneer Trustees | 25th February 2002 |
| Pensions Update 117 | New Interim Deed Procedures | 7th February 2002 |
| Pensions Update 116 | Revisions to IR76 (2000) |
18 February 2002 |
| Pensions Update 115 | Revisions to Practice Notes IR12 (2001) | 21st January 2002 |
| Pensions Update 114 | Revised Procedure for Claiming Tax Relief on Contributions to Overseas Pension Schemes (Corresponding Relief) | 21st January 2002 |
| Pensions Update 112 (PDF 25K) | Lump Sum Certification for Transfers from Buy-out Contracts and Assigned Policies | 18 December 2001 |
| Pensions Update 111 (PDF 10K) | Amendments and Corrections to Practice Notes IR12(2001) (PN) | 18 December 2001 |
| Pensions Update 110 (PDF 34K) | Amendments to Definitions of Remuneration, Final Remuneration and Relevant Earnings | 18 December 2001 |
| Pensions Update 109 (PDF 26K) | Transfers at or after Normal Retirement Date | 29th October 2001 |
| Pensions Update 108 (PDF 10K) | Refund of Contributions Paid in Error | 29th October 2001 |
| Pensions Update 107 (PDF 20K) | Discretion | 1st October 2001 |
| Pensions Update 105 (PDF 14K) | Flexibility in Pension Provision | 31st August 2001 |
| Pensions Update 104 (PDF 16K) | Occupational Pension Schemes - Commutation of Trivial Pensions. |
20th August 2001 |
| Pensions Update 103 (PDF 13K) | Occupational Pension Schemes - Withdrawal of Interim Authorisation Procedure |
20th August 2001 |
| Pensions Update 102 (PDF 24K) | Occupational Pension Schemes - Prohibition on transactions between tax approved occupational pension schemes and non approved top up schemes | 2nd July 2001 |
| Pensions Update 101 (PDF 15K) | Occupational Pension Schemes - Continuous Service | 2nd July 2001 |
| Pensions Update 100 (PDF 18K) | Abandonment of Schemes and Cancellation of Approval Ab Initio | 18th June 2001 |
| Pensions Update 99 (PDF 19K) | Revisions to IR12(2001) | 18th June 2001 |
| Pensions Update 98 (PDF 19K) | Time Limits for Pension Scheme Services Enquiries | 18th June 2001 |
| Pensions Update 97 (PDF 16K) | Flexibility in Pension Provision - Rule amendments |
11th June 2001 |
| Pensions Update 96 (PDF 18K) | Conversion of Chapter I approved schemes to Chapter IV approved schemes | 14th May 2001 |
| Pensions Update 95 (PDF 33K) | Old Pension Schemes and Pension Sharing on Divorce or Nullity | 23rd April 2001 |
| Pension Schemes Office Update 94 (PDF 14K) | New Application Forms for Personal Pension Schemes (not Stakeholder Pension Schemes) | 29th March 2001 |
| Pension Schemes Office Update 90 & 91 (PDF 18K) | Practice notes/Simplified Defined Contributions Schemes | 23rd March 2001 |
