PSI5.1.37 - Contributions by Employers: General - Contributions by Employers Assessed under Schedule E - Contributions by Employers which are Charities

(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)

Financial Intermediaries and Claims Office (FICO) deals with claims by charities, examines accounts and decides upon the exempt status for tax purposes.

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