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HMRC internal manual

Employment Income Manual

Non-approved schemes: contributions made by employee

Contributions made by an employee to a non-approved retirement benefits scheme:

  • are not assessable on the employee
  • do not qualify for tax relief. The only exception to this is in relation to a scheme that has received corresponding approval status from Pensions Schemes Services (PSS), see EIM32661.
  • do not give rise to a charge under Section 394 ITEPA 2003 (other than as a pension under Part 9 ITEPA 2003 see EIM15420).

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