(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)
[Pn4.2]
Where employee contributions are made up within the same tax
year as the return to employment, they are eligible for relief up
to a maximum of 15% of the remuneration in respect of that
employment for that year. If we are asked to prescribe a higher
percentage of relief, the full facts should be ascertained and
submitted to the Section Manager for consideration under
PSI4.2.17.
