PSI5.2.11 - 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)

We will not normally insist on the contributions being spread for tax relief purposes unless the company's Schedule D Tax District is concerned that relief should not be allowed fully in the year of payment. Let the Inspector have full details about the scheme, its membership, the contribution(s) paid and the periods over which relief can be spread. Explain that we will not disturb the tax treatment already given to the contributions unless the Inspector is particularly concerned that full relief should not be allowed in the year of payment.

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