beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Retirement benefits schemes: general

The instructions at IM8000-IM8006 contain background information concerning the tax approval of retirement benefits schemes and the work of the Pension Schemes Office. In particular, note the circumstances in which an Inspector should make a report to the Pension Schemes Office, see IM8041.