PSI5.2.21 - Contributions by Employers: Ordinary Annual Contributions - Contributions Paid Prior to the Date of Approval

(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 date of a scheme's approval does not coincide with its commencement there can be problems over the treatment of contributions paid by the employer prior to the date of approval. Such a gap between commencement and approval is normally a result of a late application (see Part 18) but there may exceptionally be other reasons, such as some unsatisfactory feature of the scheme's documentation or administration.

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