The Pensions Tax Manual is HMRC’s comprehensive guidance document covering the legislation and regulations that govern the taxation of pension schemes in the UK. First introduced in 2015, it superseded the previous Registered Pension Schemes Manual and serves as the authoritative reference for how pension scheme tax rules are applied. The manual provides detailed information on compliance requirements and tax treatment for pension scheme administrators, trustees, and employers. This guidance is essential for understanding the current pension schemes tax regime and ensuring adherence to HMRC requirements.
Source: HMRC (GOV.UK) – Read the original