PSI5.2.13 - Contributions by Employers: Ordinary Annual Contributions - Commitment to Regular Contributions - No Contributions Paid

(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)

Another concern, in the case of schemes where the employee also contributes, is whether the employer can be regarded as making a significant contribution so that the scheme does not become simply a tax exempt savings medium for the members (see section 1 of this Part). If you consider that the approval of the scheme is jeopardised by the absence of employer contributions (but see PSI5.2.14), refer the case to the Section Manager to decide whether a warning should be sent to the practitioner.

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