(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)
Subject to normal requirement relating to the duration of member
contributions to the scheme or a new contract (see PSI part 4) a
member remaining in employment may continue to pay additional
voluntary contributions up to the usual 15% limit even after
choosing to take AVC benefits.
Any additional contributions to an AVC fund from which
benefits are in payment will need to be added to the existing AVC
fund and will thus need to be taken into account at the three
yearly review stage when recalculating the ongoing pension within
the drawdown range of 35% to 100%.
