RPSM05400150 - Employer Pages: Contributions
and tax relief: Payments to employers: Unauthorised employer
payments
Unauthorised employer payments
What is an unauthorised employer payment?
An unauthorised employer payment is
- a payment by a registered pension scheme that is an
occupational pension scheme, to or in respect of a sponsoring
employer, which is not authorised by section 175, and
- anything which is to be treated as an unauthorised payment to a
sponsoring employer under section 181(value shifting).
See
RPSM04104050 for further
details.
How are unauthorised employer payments taxed?
Unauthorised employer payments can generate up to three tax
charges - see
RPSM04104020 for further
details.
