(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)
In some employers' schemes the employer provides only certain
benefits, eg death in service, but the employees can obtain other
types of approvable benefit entirely through payment of AVCs. This
is acceptable provided that the employer contributes at least 10%
of the total cost of the scheme, or, if
PSI5.1.22applies, 10% of the aggregate
cost.
