PSI5.1.20 - Contributions by Employers: General - Adequacy of Contributions - Employer's Main Scheme

(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)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

5.1.20 Refer to the Divisional Manager any case where the employer's contribution is less than 10% of the total cost. We may want to consult Insurance & Specialist Division S6 (Schedule E & Personal Tax) to see whether the pensions can be treated as earned income (section 833(4)-(6) ICTA 1988) and so be regarded as "given".