PSI4.3.3 - Maximum Contributions: Change in Contribution Rate

(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)

Having selected a level of contribution, the employee is not prevented from paying more during the currency of that level but anything extra contributed will count as an AVC. If, exceptionally, it becomes necessary to alter the regular contribution within the stated period, the administrator should seek out prior agreement (see PSI22.4.30).

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