(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Large irregular contributions may still be dealt with under
the net pay arrangement, even where a payment exceeds that month's
pay. It can be deducted from the pay to date and if necessary from
later payments in the same tax year. Failing that, the Schedule E
Tax District will arrange for relief to be given by repayment.
