This page includes current and previous versions of SIPs 3.1 and 3.2 and 3A (Northern Ireland).
Download the latest versions:
- SIP 3.1 (Northern Ireland): Individual voluntary arrangements (effective from 1 March 2023)
- SIP 3.2 (Northern Ireland): Company voluntary arrangements (effective from 1 April 2021)
Previous versions available for reference are:
| Title | Effective from | Effective until |
|---|---|---|
| SIP 3A (Northern Ireland): Voluntary arrangements | 1 April 2007 | 30 June 2014 |
| SIP 3.1 (Northern Ireland): Individual voluntary arrangements | 1 July 2014 | 28 February 2023 |
| SIP 3.2 (Northern Ireland): Company voluntary arrangements | 1 July 2014 | 31 March 2021 |
Copies of older editions of the SIP not available online can be obtained from the ICAEW Library & Information Service.
Other jurisdictions
For SIP 3 in the other jurisdictions, please select from below:
SIP 3: England and WalesSIP 3: Scotland