HMRC publishes RPSM chapters in new format

Following requests from the pensions industry, HM Revenue and Customs (HMRC) has published the Registered Pension Schemes Manual (RPSM) online in PDF format.

It is the first time the chapters have all been published together in PDF format and includes amendments to chapters 9 and 10 and the first online publication of chapters 11 and 13 covering the lifetime allowance and membership of schemes by individuals living abroad.

HMRC says that transferring the internet version into PDF is not a straightforward process and that it has experienced some difficulties, such as defined terms not appearing in bold, however it adds, the problems will be rectified as soon as possible.

This version of the manual will be maintained until A-day and HMRC states the files will be continuously updated with any amendments, and the remaining chapters will also be available in PDF.

The chapters now available on the website are:

• Chapter 1 - Registered Pension Schemes manual: About this manual
• Chapter 2 - Registering a pension scheme with HMRC 11-10-05
• Chapter 3 - Protecting pension rights from tax charges 11-10-05
• Chapter 4 - Taxation
• Chapter 5 - Contributions and Tax Relief 11-10-05
• Chapter 6 - Annual Allowance 4-10-05
• Chapter 8 - Pension Age 11-10-05
• Chapter 9 - Member Benefits 12-10-05
• Chapter 10 - Death Benefits
• Chapter 11 - Lifetime Allowance
• Chapter 13 - International
• Chapter 14 - Transfers 11-10-05
• Chapter 20 - Glossary

If you have any comments you would like to add to this story or would like to speak to its author about a similar subject, telephone Nyree Stewart on 020 7968 4558 or email nyree.stewart@incisivemedia.com