HMRC provides updated RPSM

The RPSM, which aims to include all the rules and regulations regarding the new single tax regime for pensions, has been constantly amended throughout the A-Day transition period. However HMRC have now issued an updated version, with updated pages for the technical chapters along with amendments to the member, scheme administrator and employer pages. HMRC says the new version includes the amendments required as a result of the Finance Act 2006, along with additional miscellaneous regulations which were laid in July, such as those relating to extending migrant member relief and taxable p...