PSI3.2.13 - Membership of Schemes: Proprietors, Partners and Other Persons Assessed under Schedule D - Partners Who Are Also Directors Of Associated Service Companies

(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)

Service companies providing services to an associated partnership are sometimes used as a way round our restriction on benefits for partners. PSI22.3.18gives details of our practice.