PSI17.2.51 - Tax Treatment of Approved Schemes
and Payments by Approved Schemes: Taxation of Payments to Scheme
Members - Inheritance Tax - Impact on PSO Work
-
(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)
There are four areas in which IHT affects our work. These
are,
- payment of benefits by the trustees (see
PSI17.2.52-54),
- payments of contributions by the employer
(see
PSI17.2.55),
- the provision of benefits for some person
other than an employee who has contributed to a scheme (see
PSI17.2.56),
- certain investments made by small
self-administered schemes (see the SSAS Guidance Notes).
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