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HMRC internal manual

Employment Income Manual

Employer-financed retirement benefits schemes: contributions made by employee

Section 395 ITEPA

[Notice: the guidance on this page should be read with the notice at the top of EIM15015]

Where a lump sum is received from an employer-financed retirement benefits scheme (see EIM15010) and an employee has made contributions towards its provision, the taxable sum is reduced by the total of those contributions. Once a contribution has reduced a charge, that same contribution cannot be used to reduce any other charge later on.

It is the taxpayer’s responsibility to show that contributions qualify.