RPSM05300070 - Scheme Administrator Pages: Contributions and tax relief: Member contributions - overview: Member not completed the necessary paperwork before contribution made

A member has made a contribution to my scheme before I have completed the necessary paperwork. What effect would this have on tax relief?

A contribution cannot be regarded as "paid" under a pension arrangement until that arrangement is in force. All appropriate documentation must be provided and accepted by you before such an arrangement can be considered to be in force.

Any payment made to you prior to an arrangement being in force cannot be considered to be a "contribution" for pension purposes. However if a payment is made at the same time as the initial application documentation is provided to you, you can hold this payment and apply it as a contribution on the first day on which the arrangement comes into force.