PSI5.2.2 - Contributions By Employers: Ordinary Annual Contributions - Commitment to Regular Contributions - New Schemes

(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 look for a commitment to, or an expectation of, a regular pattern of payments as the main test for an OAC. It does not matter if the amounts fluctuate as long as they are calculated on a consistent basis. The rules may commit the employer to a regular pattern of payment, but this is not common.

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