(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)
Guidance on the problems which can occur when dealing with
part-time employees, including those who have concurrent
employments, is given in PSI6.5.76-77. Enquiries about lump sum
retirement benefits for such employees, or any scheme provisions
relating to them, should be referred to the Examiner (C2).
