Exam Success

Congratulations to Hayley Carson on passing the R08 Pensions Update exam yesterday!

The exam covers:

• changes to the HM Revenue and Customs (HMRC) tax regime introduced by the Taxation of Pensions Act 2014
• new legislative, reporting and compliance requirements arising from the pension reforms
• developments in pension provision
• main changes in the rules for members transferring their benefits
• changes to pension income options
• changes that will be made to State pension provision from 06 April 2016
• key factors that should be taken into account when advising a client how to derive an income in retirement.

Well done Hayley!