EIM15121 - Non-approved and employer-financed retirement benefits schemes: receipts excluded from charge
A receipt from a non-approved or employer-financed retirement
benefits scheme which is otherwise chargeable under Section 394
ITEPA 2003 (see
EIM15015 and
EIM15120) may nevertheless be excluded
from charge.
See the following guidance:
| Receipt from non-approved scheme (see EIM15010) | Receipt from employer-financed scheme (see EIM15010) | |
| Prior employer contributions | EIM15122 | EIM15125 and EIM15128 |
| Prior employee contributions | EIM15123 | EIM15126 |
| Small lump sums where no other pension scheme | EIM15124 | Not applicable |
Form examples see EIM15428 (non-approved schemes) and EIM15429 (employer-financed schemes)
