RPSM04102060 - Technical Pages: Taxation: Authorised employer payments: How scheme administration employer payments are taxed

How are scheme administration employer payments assessed to tax?

There are no specific provisions for the taxation of scheme administration employer payments, so the normal tax rules will apply to each type of payment. For example, the payment out of a registered pension scheme in respect of a sponsoring employer for the purpose of paying wages to people involved in the administration of the scheme would be taxable as employment income.