Guidance

GAAR Advisory Panel opinion of 15 September 2022: Unauthorised payment from registered pension scheme involving debt arrangement

Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.

• From: HM Revenue & Customs
• Published: 2 December 2022

Documents

Unauthorised payment from registered pension scheme involving debt arrangement — Member

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Unauthorised payment from registered pension scheme involving debt arrangement — Administrator

ODT, 24.7 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use these opinions together with the General Anti-Abuse Rule (GAAR) guidance to help you recognise when arrangements may be abusive tax arrangements.

These opinions cover unauthorised payment from a registered pension scheme involving a debt arrangement.

 The GAAR Advisory Panel opinion is that:

• entering into the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions
• carrying out of the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions

Published 2 December 2022