Modification of Occupational Pension Schemes

Codes of Practice

On 6th April 2006 the provisions of the Occupational Pension Schemes (Modification of Subsisting Rights) Regulations 2006 came into effect.  Codes  of practice can be found at http://www.thepensionsregulator.gov.uk/codesOfPractice/

Pensions simplification and HMRC

HMRC have published their newsletters.  You can find these newsletters at
http://www.hmrc.gov.uk/pensionschemes/pts-newsletters.htm

HMRC has published forms to be used under the new regime. You can find these at: www.hmrc.gov.uk/pensionschemes/tax-simp-forms.htm

HMRC has published a guide to accounting for tax and online filing.  You can find these at:
http://www.hmrc.gov.uk/pensionschemes/accounting-for-tax.htm