PSI4.1.15 - General: Refunds of Contributions

(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)

The circumstances in which employees' contributions can be repaid are dealt with in Parts 11 and 13. PSI4.3.13deals with the refund of employees’ surplus AVCS.

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