PSI5.3.28 - Contributions by Employers: Special Contributions - Allowance of Expenses of Establishing a Scheme

(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)

If an Inspector asks about the tax treatment of expenses incurred in establishing an exempt approved scheme advise the Inspector to allow them in full as if they were contributions to the scheme. If the Inspector questions this advice refer the case to Technical Support Section.

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