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Official guidance
Pensions Tax Manual

PTM134000 · Unauthorised payments: The unauthorised payments charge and the unauthorised payments surcharge

  • PTM134100 · Essential principles
  • PTM134200 · Who is liable?
  • PTM134300 · Reporting and paying the charges
  • PTM134400 · Surchargeable unauthorised member payments
  • PTM134500 · Surchargeable unauthorised member payments - valuing members rights in calculation the unauthorised payments percentage
  • PTM134600 · Surchargeable unauthorised employer payments
  • PTM134700 · Application for discharge from the unauthorised payments surcharge
  1. Unauthorised payments: contents
  2. Unauthorised payments: The unauthorised payments charge and the unauthorised payments surcharge: Contents

PTM134000 | Unauthorised payments: The unauthorised payments charge and the unauthorised payments surcharge: Contents

From HM Revenue & Customs · Pensions Tax Manual

Contents7 entries

  1. PTM134100Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: essential principles
  2. PTM134200Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: who is liable?
  3. PTM134300Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: reporting and paying the charges
  4. PTM134400Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: surchargeable unauthorised member payments
  5. PTM134500Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: surchargeable unauthorised member payments - valuing members rights in calculation the unauthorised payments percentage
  6. PTM134600Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: surchargeable unauthorised employer payments
  7. PTM134700Unauthorised payments: the unauthorised payments charge and the unauthorised payments surcharge: application for discharge from the unauthorised payments surcharge
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