Tax & Duty Manuals - Section 16

Pensions Manual

Chapter 01 (PDF, 80KB) - Introduction
Chapter 02 (PDF, 95KB) - Membership of Schemes
Chapter 03 (PDF, 71KB) - Contributions by Employees
Chapter 04 (PDF, 119KB) - Contributions by Employers
Chapter 05 (PDF, 312KB) - Funding and Investments
Chapter 06 (PDF, 130KB) - Total Benefits on Retirement at Normal Retirement Age
Chapter 07 (PDF, 135KB) - Lump Sum Benefits and Commutation
Chapter 08 (PDF, 112KB) - Service after Normal Retirement Age
Chapter 09 (PDF, 115KB) - Retirement before Normal Retirement Age
Chapter 10 (PDF, 84KB) - Benefits On Death-In-Service
Chapter 11 (PDF, 82KB) - Benefits On Death After Retirement
Chapter 12 (PDF, 106KB) - Withdrawal from Service
Chapter 13 (PDF, 89KB) - Transfer Payments
Chapter 14 (PDF, 81KB) - Discontinuance of Schemes
Chapter 15 (PDF, 97KB) - Tax Treatment of Approved Schemes
Chapter 16 (PDF, 96KB) - Group Schemes
Chapter 17 (PDF, 93KB) - Overseas Employers,Overseas Employees and Employees Seconded from Overseas
Chapter 18 (PDF, 80KB) - Administrative Matters
Chapter 19 (PDF, 130KB) - Small Self-Administered
Chapter 20 (PDF, 95KB) - Part-Time Employees
Chapter 21 (PDF, 62KB) - Retirement Annuity
Chapter 22 (PDF, 19KB) - Pension Adjustment Orders
Chapter 23 (PDF, 55KB) - Approved Retirement Funds
Chapter 24 (PDF, 25KB) - Personal Retirement Savings Accounts
Chapter 25 (PDF, 42KB) - Limit on Tax Relived Pension Funds
Appendix I (PDF, 123KB) - Glossary
Appendix II (PDF, 62KB) - Protocol to Ireland/UK Double Taxation Agreement
Appendix III (PDF, 18KB) - Tax Relief for Pension Contributions – late elections
Useful Contacts (PDF, 66KB)

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