PSI26.1.30 - Scheme requirements for conversion – General - Tax relief on contributions after conversion


(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)

Member contributions to the Chapter I scheme/ part-scheme will normally be paid gross using the “net pay arrangement”. Contributions to the part of the scheme remaining in Chapter I will continue will thus continue to be made under this system.