Tax & Duty Manuals - Section 16
Pensions
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Chapter 01 (PDF, 468 KB
)
- Introduction
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Chapter 02 (PDF, 815 KB
)
- Membership of Schemes
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Chapter 03 (PDF, 723 KB
)
- Contributions by Employees
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Chapter 04 (PDF, 624 KB
)
- Contributions by Employers
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Chapter 05 (PDF, 1.01 Mb
)
- Funding and Investments
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Chapter 06 (PDF, 121 KB
)
- Total Benefits on Retirement at Normal Retirement Age
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Chapter 07 (PDF, 775 KB
)
- Lump Sum Benefits and Commutation
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Chapter 08 (PDF, 112 KB
)
- Service after Normal Retirement Age
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Chapter 09 (PDF, 122 KB
)
- Retirement before Normal Retirement Age
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Chapter 10 (PDF, 718 KB
)
- Benefits on Death In Service
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Chapter 11 (PDF, 822 KB
)
- Benefits On Death After Retirement
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Chapter 12 (PDF, 778 KB
)
- Withdrawal from Service
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Chapter 13 (PDF, 95 KB
)
- Transfer Payments
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Chapter 14 (PDF, 89 KB
)
- Discontinuance of Schemes
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Chapter 15 (PDF, 105 KB
)
- Tax Treatment of Approved Schemes
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Chapter 16 (PDF, 103 KB
)
- Group Schemes
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Chapter 17 (PDF, 160 KB
)
- Overseas Employers,Overseas Employees and Employees Seconded from Overseas
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Chapter 18 (PDF, 89 KB
)
- Administrative Matters
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Chapter 19 (PDF, 755 KB
)
- Small Self-Administered Schemes
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Chapter 20 (PDF, 787 KB
)
- Part-Time Employees
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Chapter 21 (PDF, 598 KB
)
- Retirement Annuity
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Chapter 22 (PDF, 73 KB
)
- Pension Adjustment Orders
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Chapter 23 (PDF, 186 KB
)
- Approved Retirement Funds
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Chapter 24 (PDF, 93 KB
)
- Personal Retirement Savings Accounts
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Chapter 25 (PDF, 165 KB
)
- Limit on Tax Relieved Pension Funds
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Contacts (PDF, 58 KB
)
- Useful Contacts
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Appendix I (PDF, 783 KB
)
- Glossary
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Appendix II (PDF, 67 KB
)
- Protocol to Ireland/UK Double Taxation Agreement
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Appendix III (PDF, 24 KB
)
- Tax Relief for Pension Contributions - late elections