Any comments on the draft guidance should be sent to: pensions.policy@hmrc.gsi.gov.uk by 10 February 2012.

We look forward to hearing your feedback to the draft guidance.

This replaces the draft guidance published in Brief 29/09.

The draft guidance of hand hygiene by the organization can also be found at its website for public comment.

Written comments on the draft guidance may be submitted up to 75 days from the date it is published.

"The draft guidance was left open to interpretation."

The Department consulted late last year on draft guidance to support those provisions.

This was a considerable aid to understanding the thinking behind the draft guidance.

The panel held another public meeting in November 2009 to discuss the comments received on the draft guidance.

There will however be occasions when the draft guidance has not yet been published.