RPSM04104030 - Technical Pages: Taxation: Unauthorised payments: Overview: What is an Unauthorised payment?

What is an unauthorised payment?

An unauthorised payment to or in respect of a person who is or has been a member or sponsoring employer is a payment that is neither

• an authorised member payment, nor
• an authorised employer payment.

Payment in this context has a broad meaning. More information on the meaning of payment can be found at RPSM04104060.

Unauthorised payments fall into two categories,

• unauthorised member payments, and
• unauthorised employer payments.

RPSM04104040 and RPSM04104050 give more information on what are unauthorised member payments and unauthorised employer payments respectively.