»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Work
  3. Pensions and ageing society
HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
14 May 2025 - See all updates

Summary

»Ê¹ÚÌåÓýapp legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

Contents

  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. PTM100000
    Transfers: contents
  11. PTM110000
    International: contents
  12. PTM120000
    Investments: contents
  13. PTM130000
    Unauthorised payments: contents
  14. PTM140000
    Other authorised payments: contents
  15. PTM150000
    »Ê¹ÚÌåÓýapp scheme administrator: contents
  16. PTM160000
    Information and administration: contents
  17. PTM170001
    Lump Sum Allowance and Lump Sum and Death Benefit Allowance: Contents

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated