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HMRC internal manual

Employment Income Manual

Non-approved schemes: receipts excluded from charge: general

A receipt from a non-approved retirement benefits scheme which is otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401 and EIM15420) may nevertheless be excluded from charge.

See the following guidance:

Receipt from non-approved scheme EIM15400
Prior employer contributions EIM15423
Prior employee contributions EIM15424
Small lump sums where no other pension scheme EIM15425

For examples see EIM15438.