(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)
[PN8.17]
Commutation of entire pensions in special circumstances may
give rise to a tax charge under section 599 ICTA 1988. If you
receive an enquiry asking whether, or how much, tax should be
charged refer the file to Compliance Audit Section.
