PSI5.2.10 - Contributions by Employers: Ordinary Annual Contributions - Commitment to Regular Contributions - Contributions Not Paid on a Consistent Basis

(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)

Where the contributions fluctuate so much that there is no apparent pattern ask the practitioner to explain how they have been calculated. The reply may show that there is no particular basis of calculation because, for example, the employer paid what it could afford. After considering the case under the following paragraph you may have to treat each payment as a special contribution (see Section 3 of this Part).

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