(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
8.1.17 Because the lump sum is tax-free there may be a
temptation to look for ways to enhance it. Look out for any signs
that a member's final remuneration is being manipulated to secure
an inflated lump sum (see
PSI6.4.24). If you come
across such a case refer it to the Divisional Manager.
