Registered Pension Schemes Manual (RPSM)
The RPSM provides detailed and technical tax guidance for pension scheme professionals and members.
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The Registered Pension Schemes Manual is now obsolete and has been withdrawn. Please read Pensions Tax Manual for further information.
This manual is an online resource providing guidance on the tax legislation for registered pension schemes, effective from 6 April 2006.
The manual has not been updated for changes made to the taxation legislation in 2014 and does not include changes made by the Taxation of Pensions Act 2014.The manual is no longer updated.
For up to date guidance please see the Pensions Tax Manual
This manual has been produced by Pension Scheme Services, which is part of HM Revenue and Customs.
Last updated 15 April 2016 + show all updates
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The Registered Pension Schemes Manual is now obsolete and has been withdrawn.
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The Registered Pension Schemes Manual is no longer updated and the Pensions Tax Manual should be referred to for up to date guidance.
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First published.