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HMRC internal manual

Pensions Tax Manual

About this manual: other information sources

The Pensions Tax Manual (PTM) provides guidance on the taxation of registered pension schemes, certain international pension schemes and member tax charges and duties in relation to these types of schemes. In addition to the PTM HM Revenue and Customs (HMRC) also publishes other information which readers of the PTM might want to refer to, including:

Guidance on Employer Financed Retirement Benefit Schemes (EFRBS) is available in HM Revenue and Customs’ Employment Income Manual Information on employer contributions to pension schemes can be found in HM Revenue and Customs’ Business Income Manual

For information relating to the income tax payable on pensions in payment see Tax when you get a pension or the section of the Employment Income Manual starting at EIM74000.