Revenue Pensions Manual amendments

Jul 06, 2020

Revenue amended the Pensions Manual in relation to the increase of pensions in payment and withdrawal from service.

Chapter 6 - Total benefits on retirement at normal retirement age and Chapter 11 - Benefits on death after retirement of the Pensions Manual has been amended in relation to the increase of pensions in payment.  

Chapter 12 - Withdrawal from service (leaving a pension scheme) has been amended to update:

  • details of how to pay tax on refunds of contributions
  • conditions for calculating deferred benefits.