PSI20.1.6 - Funding and Surpluses: Funding General - Revenue Concern

(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)

Because of the concerns explained in PSI20.1.4. and 20.1.5. above it is important to understand funding principles and where necessary to look critically at this aspect of schemes, in the way described in this Part of the instructions.

Contact: | Date issued: | Next review: