HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
31 May 2022, see all updates
  1. Contents

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

  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