HM Revenue & Customs publishes further Pension Simplification Guidance

15 September 2005

HM Revenue & Customs has published six new chapters of the Technical Pages section of the Registered Pension Schemes Manual. The new chapters are:

Chapter 5 - Contributions and Tax Relief

Chapter 6 - Annual Allowance

Chapter 7 - Investments

Chapter 9 - Member Benefits

Chapter 11 - Lifetime Allowance

Chapter 14 - Transfers

There remains a large amount of material still under development in the Members and Scheme Administrators Pages and five further chapters under the Technical Pages to be completed.

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