Registered Pension Schemes Manual
Updated 15 April 2016
© Crown copyright 2016
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This publication is available at https://www.gov.uk/government/publications/registered-pension-schemes-manual-rpsm/registered-pension-schemes-manual
The Registered Pension Schemes Manual is now obsolete and has been withdrawn. Please read Pensions Tax Manual for further information.
1. Description
The Registered Pension Schemes Manual (RPSM) is in a number of distinct sections, each targeted at a different audience and written with the reader in mind, but all linked to form a comprehensive guide to the pension schemes tax regime introduced in April 2006.
The Technical Pages are a guide to legislation and regulations underpinning the tax regime for registered pension schemes, the other pages are mostly concerned with the practical application of the new regime.
Not all the chapters appear in each section as some will not be relevant to the reader; for example there are no chapters covering benefits in the Employer Pages.
Information on all areas of the tax rules for pension schemes can always be found in the Technical Pages.
2. Index
| Updates to this guidance | Search this Manual |
The different sections are: -
RPSM00100000 - Technical Pages
RPSM00200000 - Member Pages
RPSM00300000 - Scheme Administrator Pages
RPSM00400000 - Employer Pages
RPSM00500000 - Overview of the International Pensions Regime
RPSM20000000 - Glossary
3. Online submissions
The RPSM states that it is mandatory for certain forms declarations and information to be submitted online. This requirement has effect from 16 October 2007.