PSI5.2.9 - Contributions by Employers: Ordinary Annual Contributions - Commitment to Regular Contributions - Existing 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)

Where a scheme has been established for a number of years the need to consider the OAC will normally arise only if a special contribution is paid or if we discover that the employer is contributing irregularly or not at all. The pattern of past contributions will show whether or not any particular payment can be accepted as an OAC.

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