PSI5.3.24 - Contributions By Employers: Special Contributions - Special 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)

Special contributions paid in a period not covered by exempt approval are considered in exactly the same way as ordinary annual contributions paid in such circumstances and you should follow the advice set out in PSI5.2.22.

Contact: | Date issued: | Next review: