Any member of a
registered pension scheme may make unlimited
contributions to a registered pension scheme during a tax year.
However to qualify for tax relief a contribution to a registered
pension scheme must be a
relievable pension contribution made by a
relevant UK individual.
Further information on member contributions can be found at
RPSM05101000.
Any employer of a member of a registered pension scheme may make
contributions to that registered pension scheme.
Further information on employer contributions can be found at
RPSM05102000.
A person other than a member or the employer of a member may
make a contribution to a registered pension scheme in respect of a
member of that scheme. A person can be an individual, a corporate
body or other legal entity.
For tax purposes, the contribution will be regarded as if it
had been made by the scheme member. This means the member should
receive any tax relief due on the contribution, not the person who
made the contribution. The guidance set out at
RPSM05101000 applies.
| Glossary ( RPSM20000000) |
