Revenue eBrief No. 101/26
22 May 2026
Pension Manual Updates
The following two Tax and Duty Manuals (TDMs) have been updated:
Pension Manual Chapter 28, dealing with the imputed distribution regime from Approved Retirement Funds, vested Personal Retirement Savings Accounts, and vested Pan-European Pension Products, has been updated to remove references to Approved Minimum Retirement Funds, which were abolished in Finance Act 2021.
Pension Manual Chapter 29, dealing with the encashment option for individuals with both public sector and private sector pensions, is amended in Paragraph 1 to include the changes to the Standard Fund Threshold (SFT) from 1 January 2026, as provided for in Finance Act 2024.