Following requests from the pensions industry, HM Revenue and Customs (HMRC) has published the Registered Pension Schemes Manual (RPSM) online in PDF format.
It is the first time the chapters have all been published together in PDF format and includes amendments to chapters 9 and 10 and the first online publication of chapters 11 and 13 covering the lifetime allowance and membership of schemes by individuals living abroad. HMRC says that transferring the internet version into PDF is not a straightforward process and that it has experienced some difficulties, such as defined terms not appearing in bold, however it adds, the problems will be rectified as soon as possible. This version of the manual will be maintained until A-day and HMRC state...
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