Age-related percentages

Annuity purchase

Appropriate scheme certificates

– see Certificates

Approved schemes, member's contributions, relief for

Automatic registration

Capital gains tax on funds

Carry-back claims under self-assessment

Commission

Contributions, relief by deduction

Deferral of annuity purchase

Differences between old and new regimes

Disregarded payments

Divorce, pension sharing

Double taxation relief

Early retirement ages

Establishment

Foreign pensions

Futures and options

Group stakeholder pension plans

Manufactured payments

Minimum contributions

Age-related percentages

Amount of

Determination and alteration of rates

Generally

Northern Ireland

Recovery of amounts representing basic rate tax

Mis-sold, compensation paid

National Employment Savings Trust (NEST)

National Insurance contributions

Outline

Overseas schemes

Personal pension plans

Purchase of annuities

Receipts of commission

Recent history

Recoverable property consisting of rights under

Registered schemes

Relevant earnings, meaning unused, investigation settlements

Relief

Age-related allowances

Annual claims

Basic rate limit

Claims for

Information

Inspection of records

Interim claims

Prescribed conditions

Relief prescribed cases

Retirement annuities

Self invested personal pension

Small lump sum retirement benefit schemes

Stakeholder pension plans

Transfers

– see Transfers

Verification of ages

Waiver of contributions