SE21802 - Benefits: pension provisions: directors and employees of groups of companies

The exemption of the provision of death and retirement benefits in SE21800 to SE21801 applies to those provided by employers in respect of their own employees. You should also permit exemptions where:

• the employer is a member of a group of companies and
• the expense is incurred by another company in the same group and
• there is no evidence that matters are being arranged so as to give an overall tax advantage to the group and its employees.

If you think matters are being arranged so as to give rise to a tax advantage make a report to Employment Income Technicalbefore making any assessment on the benefit.