EIM15422 | Non-approved schemes: receipts excluded from charge: general
From HM Revenue & Customs · Employment Income Manual
A receipt from a non-approved retirement benefits scheme which is otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401 and EIM15420) may nevertheless be excluded from charge.
See the following guidance:
| Receipt from non-approved scheme | EIM15400 |
|---|---|
| Prior employer contributions | EIM15423 |
| Prior employee contributions | EIM15424 |
| Small lump sums where no other pension scheme | EIM15425 |
For examples see EIM15438.