This website is about the “simplification” process, upon which the Inland Revenue issued a consultation paper in December 2002. Over the last 30 years or so, maybe longer, most UK pension practitioners have thought that the various requirements in place were way too complex to make any sense. To be frank, some of those difficulties stem from elsewhere but Inland Revenue have, commendably, decided to make their controls easier, which is welcome.

For the avoidance of any doubt, like other sistersites, the information presented here is all based upon public sources. That does not necessarily mean it is wholly correct. So, if you do find anything wrong, please tell me about it.

However, I specifically refuse to guarantee that there are no errors, whether major or minor, in the following. Any and all rights in this website are asserted and reserved.

While this process will be moving fairly fast, or so it is generally hoped, I thought I would document what is going on.  As I find it easier to “see” things in diagrams, that is my chosen format.

 The first phase of the consultation process has now terminated but there will, apparently, be a second phase later on in 2003. When further hard information becomes available, I shall extend this site. Inevitably, it will take me some time so please be patient.

Jon    14 April 2003