PSI.Part4 - - Contributions by Employees
(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)
Contents
Section 1 - General
Section 2 - Tax Relief
Section 3 - Maximum Contributions
Section 4 - Free-Standing AVC Schemes (Fsavcs)
Section 1 – General
| PSI4.1.1 | Introduction |
| PSI4.1.2 | Types of contribution |
| PSI4.1.3-4 | AVCs |
| PSI4.1.6 | Tax treatment (general) |
| PSI4.1.8 | General Temporary absence contributions during absence |
| PSI4.1.9 | - contributions on return to employment |
| PSI4.1.10 | - employer's contribution paid by employee |
| PSI4.1.12 | Contributions after NRD |
| PSI4.1.14 | Salary sacrifice |
| PSI4.1.15 | Refunds of contributions |
Section 2 - Tax Relief
| PSI4.2.1-2 | Background |
| PSI4.2.3 | - post-F(No.2)A 1987 |
| PSI4.2.4 | Remuneration |
| PSI4.2.5 | Discretionary trusts |
| PSI4.2.6 | FA 1989 |
| PSI4.2.7-8 | Earnings cap |
| PSI4.2.10 | Net pay arrangement |
| PSI4.2.11 | Authorisation procedure - on approval |
| PSI4.2.12-15 | - interim stage |
| PSI4.2.17 | Relief in excess of 15% - prescription by the Board (from 6.PSI4.1987) |
| PSI4.2.20 | Compulsory contributions for widows' or children's benefits |
Section 3 - Maximum
Contributions
| PSI4.3.1 | Maximum employee contributions |
| PSI4.3.2 | Basic/Contractual contributions |
| PSI4.3.3 | Change in contribution rate |
| PSI4.3.4 | Scheme rule requirements |
| PSI4.3.6-7 | AVCs |
| PSI4.3.8 | - earmarking of AVCs |
| PSI4.3.9 | - AVCs invested with Building Societies |
| PSI4.3.10 | - supplementary schemes |
| PSI4.3.11 | - supplementary schemes: rules |
| PSI4.3.12 | Surplus AVCs |
| PSI4.3.13 | Other surplus funds |
| PSI4.3.14 | Scheme rules - surplus AVC regulations |
| PSI4.3.15 | Schemes approved before 27 12 93 (COP) |
| PSI4.3.16 | Disapplication regulations |
| PSI4.3.17 | Pension sharing on divorce |
| PSI4.3.18 | Pension sharing on divorce |
| PSI4.3.19 | Pension sharing on divorce |
| PSI4.3.20 | - Pension credit benefits |
| PSI4.3.21 | - Pension credit benefits |
Section 4 - Free-Standing AVC
Schemes (Fsavcs)
| PSI4.4.1-3 | General |
| PSI4.4.4 | Scheme rules |
| PSI4.4.5 | Tax relief |
| PSI4.4.6 | Surplus FSAVCs |
| PSI4.4.7 | Rule requirements for approval |
| PSI4.4.8 | Schemes approved before COP |
