SE15038 - Non-approved retirement benefits schemes: year of assessment

Sections 595(1)(a) and 596A(2) & (3) ICTA 1988

An assessment under Section 595 ICTA 1988 is made for the tax year in which the employer’s contribution is made (see SE15040 and example SE15420)

An assessment under Section 596A ICTA 1988 is made for the tax year in which the benefit is received (see SE15100 and example SE15410)