Accrued income scheme

Additional voluntary contributions freestanding

Approved, payment of UK tax by Jersey resident

Approved/unapproved scheme, Schedule E charge

Bad investment advice, mis-sold personal pension schemes

Board of the Pension Protection Fund, disclosure of information

Cessation of approval, charge to tax on administrator

Charge to tax

Charging tax on employer's contribution of Treasury stock to a non-approved scheme

Conversion of schemes to personal pension schemes

Disability payments out of, Schedule E charge


By omission


Dispositions conferring

Disregarded payments

Divorce, pension sharing


Exempt scheme, transaction in securities, cancellation of tax advantage

Financial assistance scheme

Freestanding additional voluntary contribution schemes mis-sold, compensation

Funded unapproved schemes


Gratuitous benefit intention, inheritance tax dispositions

Funded unapproved schemes (FURBs), liability on payments into

Futures and options

Investigation settlements


Judicial review or statutory appeal

Availability of statutory appeal process in its correct route

Proper procedure for challenge by taxpayer

Validity of basis for refusal of relief

Lump sums

Overseas pension schemes

Third party payments of money/transfer of assets

Manufactured payments

Mis-sold personal pension schemes

National Insurance contributions


Non-approved, payments in connection with past service

Non-approved, refusal of income tax payments by employer

Occupational Pensions Regulatory Authority, dissolution


Overseas pension schemes, lump sums paid under

Pensions Compensation Board, dissolution

Personal pension schemes

Provision for, deductible expense

Purchase of annuities

Recovery of property consisting of rights under

Registered schemes

Regulator, disclosure of information

Retirement annuities

Simplified tax regime

Small self-administered scheme

Entitlement to take whole fund for sole benefit under Saunders v Vautier principle

Withdrawal of approval

Small self-administered schemes

Stakeholder pensions

Strike out appeal

Superannuation funds approved pre-6 April 1980

Surpluses, power to make payment to employer

Swap contracts

Termination payments

Transfers of shares constituting payment of sum


Deductions for payments to

Withdrawal of approval, judicial review