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HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 5 September 2018, see all updates

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1. Contents
2. CTM01000
3. CTM08000
4. CTM08340

Corporation Tax: management expenses: pension contributions: contents

Companies make contributions to various different types of pension scheme.

Most pension schemes in the UK are ‘registered ‘, i.e. entitled to a range of statutory tax privileges. Where the contribution is made to a registered scheme, see below, BIM46001+, 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 Schedule 24 FA03 and BIM46196. The treatment follows the EBT legislation etc (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 laid out as follows:

1. CTM08341

   Overview
2. CTM08342

   Introduction
3. CTM08343

   Capital expenditure
4. CTM08344

   In respect of the investment business – general
5. CTM08345

   Timing of relief
6. CTM08346

   Purchase of assets
7. CTM08347

   Sale of cessation of business
8. CTM08348

   Sale of subsidiary
9. CTM08349

   Payment by third parties
10. CTM08350

    Payment regulator
11. CTM08351

    Pension protection fund contributions
12. CTM08352

    Multi-employer group schemes – general
13. CTM08353

    Multi-employer group schemes – investment business
14. CTM08354

    Multi-employer group schemes – S75 Pensions Act 1995
15. CTM08355

    Multi-employer group schemes – orphan liabilities

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