– see also Pension schemes; Registered pension schemes; Retirement benefit schemes

Actuary

Legislation/Regulatory – SI 2015/118 reg. 10

Additional voluntary contributions

Commentary – Quick Overview ¶10605

Age restrictions

Commentary – Key Data ¶3-900

Annual allowance/annual allowance income limit

Commentary – Key Data ¶3-910

Annual increase in an employer's national insurance contributions in respect of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 5

Authorised payment charges

Authorised surplus payments charge

Commentary – Key Data ¶3-915

Serious ill health lump sum charge

Commentary – Key Data ¶3-915

Short service refund lump sum charge

Commentary – Key Data ¶3-915

Special lump sum death benefits charge

Commentary – Key Data ¶3-915

Authorised payments limits

Capped drawdown

Commentary – Key Data ¶3-905

Commencement of pension

Commentary – Key Data ¶3-905

Dependant's trivial commutation lump sum death benefit

Commentary – Key Data ¶3-905

Flexible drawdown

Commentary – Key Data ¶3-905

Small pension pot

Commentary – Key Data ¶3-905

Trivial commutation lump sum

Commentary – Key Data ¶3-905

Uncrystallised pension lump sum

Commentary – Key Data ¶3-905

Automatic registration

Commentary – Gaines on Pension Tax 1.5.1

Career average scheme

Commentary – Quick Overview ¶10605

Citation and commencement

Legislation/Regulatory – SI 2015/118 reg. 1

Contracted-out pension scheme

Commentary – Quick Overview ¶10605

Contracting-out certificates

Abolition of contracting-out

Legislation/Regulatory – PA2007 s. 15, Sch. 4, para. 61-67

Issue

Legislation/Regulatory – PSA93 s. 7(3), (7)

Meaning

Legislation/Regulatory – PSA93 s. 7(1)

Definition

Commentary – Gaines on Pension Tax 1.2.1

Deregistration charge

Commentary – Key Data ¶3-915

Differences between old and new regimes

Commentary – Gaines on Pension Tax 11.2

Disregarded payments

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VI

Earnings data

Legislation/Regulatory – SI 2015/118 reg. 7

Employer-financed retirement benefit schemes

Commentary – Quick Overview ¶10605

Executive pension schemes

Commentary – Quick Overview ¶10605

Final salary scheme

Commentary – Quick Overview ¶10605

Foreign pension scheme payments, alignment of UK tax treatment

Commentary – Key Data ¶3-900

Foreign pensions

Commentary – Quick Overview ¶10800

Free standing additional voluntary contributions

Commentary – Quick Overview ¶10605

Funded unapproved retirement benefit schemes (FURBS)

Commentary – Quick Overview ¶10605

Funding bases

Commentary – Gaines on Pension Tax 1.8.3

General calculation requirements

Legislation/Regulatory – SI 2015/118 reg. 8

General provisions

Legislation/Regulatory – PSA93 s. 167(1)

Information

Legislation/Regulatory – SI 2015/118 reg. 12

Interpretation

Legislation/Regulatory – SI 2015/118 reg. 2

Lifetime allowance/lifetime allowance charge

Commentary – Key Data ¶3-910

Lump sum valuation

Commentary – Gaines on Pension Tax 11.8

Meaning

Legislation/Regulatory – PSA93 s. 1, 181(1)

Money purchase annual allowance

Commentary – Key Data ¶3-900Key Data ¶3-910

Money purchase scheme

Commentary – Quick Overview ¶10605

Non-segregated multi-employer schemes

Legislation/Regulatory – SI 2015/118 reg. 14

Notification of amendment date

Legislation/Regulatory – SI 2015/118 reg. 16

Overseas schemes

Commentary – Gaines on Pension Tax 9.4.2

Overseas transfer charge on transfers to/from QROPS

Commentary – Key Data ¶3-900Key Data ¶3-915

Personal pension scheme, distinction between

Commentary – Gaines on Pension Tax 1.3

Protected persons

Legislation/Regulatory – SI 2015/118 reg. 3

Relief on contributions, individuals and employers

Commentary – Key Data ¶3-900

Requirement for actuary's certificate

Legislation/Regulatory – SI 2015/118 reg. 11

Scheme liabilities in respect of the benefits that accrue annually for or in respect of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 6

Scheme sanction charge

Commentary – Key Data ¶3-915

Section 32 policy

Commentary – Quick Overview ¶10605

Segregated schemes with multi-employer sections

Legislation/Regulatory – SI 2015/118 reg. 15

Segregated schemes with single employer sections

Legislation/Regulatory – SI 2015/118 reg. 13

Short service lump sum

Commentary – Gaines on Pension Tax 7.5Gaines on Pension Tax 9.4.3

Small self-administered pension schemes

Commentary – Quick Overview ¶10605

Total annual employee contribution of the relevant members

Legislation/Regulatory – SI 2015/118 reg. 4

Transfers

– see Transfers

Trust deed, establishment by

Commentary – Gaines on Pension Tax 10.4

Trustees/managers, disclosure of information to

Legislation/Regulatory – PSA93 s. 158(6)

Unauthorised payments charge/surcharge

Commentary – Key Data ¶3-915

Unfunded unapproved retirement benefit schemes

Commentary – Quick Overview ¶10605

With effect from 6 April 2006

Commentary – Quick Overview ¶10605