PSI5.4.2 - Contributions by Employers: Approved Schemes Tax Treatment - General

(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)

Relief for contributions to schemes which are approved under the Chapter but are not treated as exempt approved, is a matter for the Inspector of Taxes dealing with the employer's accounts, under the ordinary rules of Schedule D. You must not therefore become involved in any discussion with practitioners about the tax treatment of such payments. Refer any enquiry to the Inspector for attention. The following paragraphs of this Section are for general background information only and briefly describe some of the considerations involved.

Contact: | Date issued: | Next review: