Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

View cookies

You can change your cookie settings at any time.

Skip to main content
GOV.UK
Coronavirus (COVID-19) Rules, guidance and support

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

  1. Home
  2. Work
  3. Pensions and ageing society
HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published:
27 March 2015
Updated:
19 March 2021, see all updates
  1. Contents

The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. PTM000001
    Glossary
  2. PTM000010
    Data protection
  3. PTM010000
    About this manual: contents
  4. PTM020000
    General principles: contents
  5. PTM030000
    Registration: contents
  6. PTM040000
    Contributions: contents
  7. PTM050000
    Annual allowance: contents
  8. PTM060000
    Member benefits: contents
  9. PTM070000
    Death benefits: contents
  10. PTM080000
    The lifetime allowance and the lifetime allowance charge: contents
  11. PTM090000
    Protection from the lifetime allowance charge: contents
  12. PTM100000
    Transfers: contents
  13. PTM110000
    International: contents
  14. PTM120000
    Investments: contents
  15. PTM130000
    Unauthorised payments: contents
  16. PTM140000
    Other authorised payments: contents
  17. PTM150000
    The scheme administrator: contents
  18. PTM160000
    Information and administration: contents
Updates
Print this page

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Coronavirus (COVID-19)

  • Coronavirus (COVID-19): guidance and support

Brexit

  • Check what you need to do

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Services
  • Guidance and regulation
  • News and communications
  • Research and statistics
  • Policy papers and consultations
  • Transparency and freedom of information releases

Support links

  • Help
  • Privacy
  • Cookies
  • Contact
  • Accessibility statement
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright