SolvedPTM011200 | About this manual: other information sources
From HM Revenue & Customs · Pensions Tax Manual
The Pensions Tax Manual (PTM) provides guidance on the taxation of registered pension schemes, certain international pension schemes and member tax charges and duties in relation to these types of schemes. In addition to the PTM, HM Revenue and Customs (HMRC) also publishes other information which readers of the PTM might want to refer to, including:
Guidance on employer-financed retirement benefit schemes (EFRBS) is available in HMRC’s Employment Income Manual. Information on employer contributions to pension schemes can be found in HMRC’s Business Income Manual.
For information relating to the Income Tax payable on pensions in payment see Tax when you get a pension or the section of the Employment Income Manual starting at EIM75000.