PSI17.2.44 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Taxation of Payments to Scheme Members - Tax on Refunded Contributions - Payment Back to Scheme of Refunded Contributions

(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)

The action taken by the tax district where an employee who has received a refund of contributions rejoins the scheme and pays back the refund is set out in IM 8132 and PN 17.24.

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