(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)
[PN5.4]
A complete break in employer contributions for 1 or 2 years
will not prejudice a scheme's tax approval and need not be reported
to this office. There will usually be a good reason, for example,
the employer may not have made enough profits to pay the
contributions. But if employer contributions are not paid for a
longer period find out the reason and what the employer's future
intentions are. When a reply is received consider whether the
treatment of past payments as OACs is put in doubt (see
PSI5.2.9-11). If it is decided to spread
relief for a past OAC, advise the practitioner of our intention. If
there is no response or no objection, proceed as in
PSI22.4.35. If there is an
objection, refer the case to the Section Manager with your
recommendation.
