PSI5.2.5 - 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)

For cases within PSI5.2.4where there has been a delay between the submission of the application and the scheme reaching the approvable stage, find out, before approval, what contributions have been paid in later accounting periods. It will then be possible to check whether a regular pattern of contributions has been established.

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