HMRC will scrutinise the treatment of pension contributions for tax purposes. Particular danger areas include:
Operation of HMRC's net pay arrangements — an employer with an HMRC-approved scheme will have authority from HMRC to make deductions of employees' pension contributions from their gross taxable pay. This means that tax relief (at all rates) is given via the payroll. The
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Web page updated on 17 Mar 2025 15:53