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 152 - Amendments to Overseas Transfers Practice - Details of changes that have been made to the procedures for transfers to overseas pension schemes.
Tax-Free Cash Entitlement When A Transfer Value is Split - Transfer values are often split between 's32s' and personal pensions. But how does this affect the tax-free cash ultimately payable?
New Transfer Value Regulations - From 4 August 2003, new transfer regulations came into force for final salary schemes
Transfers To And From Free-Standing AVC Schemes - There is often a lot of confusion over the rules regarding transfer payments to and from free-standing AVC schemes (FSAVCS). This analysis gives full details, and for ease of reference has been split into separate categories; transfer payments to FSAVCs and transfer payments from FSAVCs
Transfer Test Failure?...This Could Be The Answer - Has your client failed the transfer valuation test? If so, why not see if using one of the methods outlined below will help them pass the test?
Personal Pension Transfer Regulations - A summary of the Personal Pension Transfer Regulations and full details of the requirements and restrictions
For professional advisers only