(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)
[Pn4.3]
Tax relief on employee contributions (other than those to a
free-standing AVC scheme - see
PSI4.4.5) is normally given under the
net pay arrangement (see
PSI2.1.10). Advice to
employers on the operation of the net pay arrangement is given in
the Employer's Further Guide to PAYE, IR. Booklet P7, a copy of
which is held in the Technical Support Section Library. If
employers need further guidance in connection with a particular
situation relating to the arrangement, they should be advised to
contact the appropriate Schedule E Inspector.
