(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)
It is not a condition of approval that employees must
contribute to a retirement benefits scheme. Schemes are accordingly
referred to as contributory or non-contributory schemes. Where
employees contribute, there are conditions attached to the payment
(and refund) of contributions which may have to be incorporated
into the scheme rules and there is a statutory limit on the amount
of tax relief available.
