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HMRC internal manual

Employment Income Manual

Employer-financed retirement benefits schemes: identification

Section 393A ITEPA 2003

A retirement benefits scheme will be employer-financed (see EIM15020) unless it is registered by Pension Schemes Services (PSS) or it is a section 615(3) scheme i.e. a superannuation scheme to which Section 615(3) Income and Corporation Taxes Act 1988 applies.