PSI4.2.11 - Tax Relief: Authorisation Procedure - On Approval

(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)

When a scheme is exempt approved, the practitioner should ensure that copies of our formal approval letter are passed to the employer's Schedule E District to confirm entitlement to relief under section 592(7) ICTA 1988.

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