As noted in 4.2, employer pensions continuations and some employer-provided advice is a tax exempt benefit.
There is no restriction on membership and contributions to a UK-registered pension scheme. Anyone can be a member and they can contribute as much as they wish to their pension savings fund. However, tax relief for pension savings is subject to conditions.
Member contributions to UK-registered pension scheme attract tax relief subject to contributory limits, the existence of earnings subject to UK tax, and the individual's UK age and residence status (FA 2004, s 189(1); PTM044100).
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Web page updated on 17 Mar 2025 15:31