PSI14.2.54 - Transfer Payments: Benefits from Transfer Payments - Benefits for Added Years - Continuous Service

(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)

[PN10.28]

Where a transfer payment is received from a scheme providing benefits in respect of an associated employment or from any other scheme in circumstances where continuous service is appropriate (see PSI6.5.71-73), service with the two employers may be aggregated provided that the transfer benefits are also aggregated with those from the current employment for the purpose of the scheme's limits rule.

Contact: | Date issued: | Next review: