Pensions Tax Simplification

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We recommend:

  • Pensions Tax Simplification
    Pensions Tax Simplification introduces a radical new tax regime for pensions which took effect from 6 April 2006.

You may also want:

  • 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.