A collection of guides to pension requirements produced by HM Revenue & Customs, including a range of leaflets that give a brief overview of particular subjects, and ranging through to detailed manuals aimed at pensions professionals and some model rules. The guidance includes IR12 (2001) Practice Notes on the Approval of Occupational Pension Schemes, Pensions Updates, IR76 Inland Revenue Guidance Notes on Personal Pension Schemes, Statements of Practice, CA Manuals and SSAS Guidance Notes.

Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland under the Open Government Licence.