Policy paper

Pension schemes: collective money purchase benefits

This measure provides for the taxation of collective money purchase benefits.

• From: HM Revenue & Customs
• Published: 21 July 2020

Documents

Pension schemes: collective money purchase benefits

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Draft legislation

PDF, 99.5 KB, 9 pages

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Explanatory note

PDF, 180 KB, 8 pages

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Details

These changes will allow pension schemes that provide collective money purchase benefits to operate as UK-registered pension schemes in the same way that existing UK-registered pension schemes can operate, as set out in the Finance Act 2004.

Published 21 July 2020