PSI4.2.20 - Tax Relief: Compulsory Contributions for Widows' or Children's Benefits

(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)

Relief under section 273 ICTA 1988 is allowable (if expenses relief under section 592 is not allowable) on the first £100 per annum of a compulsory contribution to secure widows' or children's benefits. Such cases are unlikely to arise but, if they do, consult with the Schedule E Inspector on the method of relief.

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