PSI10.1.22 - Retirement before Normal Retirement Date: General - Ex-Gratia Lump Sum Benefits

(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)

[PN Part 23]

Any enquiries concerning the tax treatment of ex-gratia lump sum relevant benefits (see PSI1.1.7-10), or an application for their approval as a retirement benefits scheme, should be dealt with in accordance with PSI22.4.41.