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.
-
PTM000001Glossary
-
PTM010000About this manual: contents
-
PTM020000General principles: contents
-
PTM030000Registration: contents
-
PTM040000Contributions: contents
-
PTM050000Annual allowance: contents
-
PTM060000Member benefits: contents
-
PTM070000Death benefits: contents
-
PTM080000The lifetime allowance and the lifetime allowance charge: contents
-
PTM090000Protection from the lifetime allowance charge: contents
-
PTM100000Transfers: contents
-
PTM110000International: contents
-
PTM120000Investments: contents
-
PTM130000Unauthorised payments: contents
-
PTM140000Other authorised payments: contents
-
PTM150000The scheme administrator: contents
-
PTM160000Information and administration: contents
Updates