PSI20.6.20 - Funding and Surpluses: Surpluses - General - Cases Working on Interim Documentation - Refunds

(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)

Any scheme from which the administrator proposes to pay all or part of a surplus to the employer should be referred to SFS without delay as should any case in which it is proposed to refund excess policy proceeds or a surplus arising on winding-up.

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