The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
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PTM000001Glossary
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PTM010000About this manual: contents
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PTM020000General principles: contents
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PTM030000Registration: contents
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PTM040000Contributions: contents
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PTM050000Annual allowance: contents
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PTM060000Member benefits: contents
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PTM070000Death benefits: contents
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PTM080000The lifetime allowance and the lifetime allowance charge: contents
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PTM090000Protection from the lifetime allowance charge: contents
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PTM100000Transfers: contents
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PTM110000International: contents
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PTM120000Investments: contents
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PTM130000Unauthorised payments: contents
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PTM140000Other authorised payments: contents
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PTM150000The scheme administrator: contents
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PTM160000Information and administration: contents
Updates