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General information
The content of this page is based on our understanding of how pensions worked before A-Day, the 6 April 2006, and is provided for reference only.
Pensions Update 153 - Permitted Maximum - Details of the permitted maximum and the earnings cap for the 2005/2006 tax year.
Pensions Update 151 – Revised Procedure for Claiming Tax Relief on Contributions - Details of the new procedures for claiming tax relief on pension contributions to overseas pension schemes.
When Can Tax-Free Cash Be Taken And Pension Deferred? - This analysis gives full details of when/if tax-free cash can be taken and pension deferred for occupational pension schemes, Section 32 Buyouts and personal pension/stakeholder schemes.
Doctors and Dentists - Extra Statutory Concession A9 - Doctors and dentists can make use of Extra Statutory Concession A9. Our analysis explains what this means.
Pensions Update 136 - IRSPSS to cease producing paper copies of Pensions Updates, IR12 OPS PNs and IR76 PP GNs with effect from 30 November 2003
Pensions Update 141 - The IRSPSS have made a number of amendments to the IR12 OPS PNs, IR76 PP GNs and the FSAVC GNs
IR35 Case Study - This case study shows the effect of the IR35 Regulations in practice.
An Overview of IR35 - The IR35 regulations had significance for personal service companies. The key issues are detailed here.
Pensions Update 135 - Lump Sums - This update clarifies the special circumstances in which the IRSPSS will allow payment of a second tax-free lump.
Statutory Money Purchase Illustrations (SMPI) Explained - This analysis explains the mains points of the Regulations and guidance relating to SMPIs.
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