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CTM08340 | Corporation Tax: management expenses: pension contributions: contents

From HM Revenue & Customs · Company Taxation Manual

Companies make contributions to various different types of pension scheme.

Most pension schemes in the UK are ‘registered ‘ and thus entitled to a range of statutory tax privileges. Where the contribution is made to a registered scheme, see below, BIM46001 onwards, PTM043000 and FA04/S196.

Where the contribution is made to a pension scheme that is not registered, the treatment depends on whether the scheme has its own fund from which benefits are payable.

If the scheme is funded, see FA03/SCH24. The treatment follows the Employee Benefit Trust (EBT) and related legislation (CTM08390).

If the scheme is unfunded, see FA04/S245. Broadly the employer will get relief for the payments of the pension to the former employee when they are actually paid.

The guidance for contributions to registered pension schemes by companies with investment business is set out at CTM08344.

Contents15 entries

  1. CTM08341Corporation Tax: management expenses: pension contributions: introduction
  2. CTM08342Corporation Tax: management expenses: pension contributions: meaning of employer
  3. CTM08343Corporation Tax: management expenses: pension contributions: capital expenditure
  4. CTM08344Corporation Tax: management expenses: pension contributions: in respect of the investment business - general
  5. CTM08345Corporation Tax: management expenses: pension contributions: timing of relief
  6. CTM08346Corporation Tax: management expenses: pension contributions: purchase of assets
  7. CTM08347Corporation Tax: management expenses: pension contributions: sale or cessation of business
  8. CTM08348Corporation Tax: management expenses: pension contributions: sale of subsidiary
  9. CTM08349Corporation Tax: management expenses: pension contributions: payment by third parties
  10. CTM08350Corporation Tax: management expenses: pension contributions: pension regulator
  11. CTM08351Corporation Tax: management expenses: pension contributions: pension protection fund contributions
  12. CTM08352Corporation Tax: management expenses: pension contributions: multi-employer group schemes - general
  13. CTM08353Corporation Tax: management expenses: pension contributions: multi-employer group schemes - investment business
  14. CTM08354Corporation Tax: management expenses: pension contributions: multi-employer group schemes - S75 Pensions Act 1995
  15. CTM08355Corporation Tax: management expenses: pension contributions: multi-employer group schemes - orphan liabilities