Pensions Tax Simplification - Further Information

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  • Guidance
    Registered Pension Schemes Manual (RPSM), Pension Schemes Online Technical Pack for Software Developers (DRAFT).

  • Legislation and Regulations
    Finance Act 2004 and 2005, additional draft pensions tax simplification regulations and orders along with notes on the further regulations to be published.


  • Pensions Tax Simplification Newsletters
    The Newsletters keeps pension providers, employers and pension savers informed of new developments in the run up to A-Day. If you are a pension provider or an employer, please make sure that the appropriate people in your organisation read it.

  • Pensions Industry Working Group Minutes
    The Pensions Industry Working Group is a consultative body comprising key industry stakeholders to work alongside the simplification project. The group meets every 6-8 weeks and includes representatives from the main pensions industry representative bodies and their IT support.

  • Retirement Annuity Contracts
    At the present time retirement annuities are either paid to pensioners with no tax taken off, or with tax taken off at the basic rate of 22%. But Providers can only pay the annuity in full if the pensioner has completed a form R89 confirming that they are not liable to pay any tax on their total income.

  • Magnetic Media Specification
    HMRC has produced a revised version of the Magnetic Media Specification for use in 2006-07, for registered pension schemes operating relief at source on contributions paid by individuals.



  • Factsheets
    Three factsheets for individuals, individuals with international interests and employers.