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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes

Statement of Practice 13/1991

A lump sum otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401) is not chargeable where the conditions in Statement of Practice 13/91 are satisfied (see EIM15429). The Statement was withdrawn with effect from 6 April 2006 so applies only to lump sums paid before that date.