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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes - charges on income

Relief under ICTA88/S614 (5) is given without reference to charges, for example, annuities paid to persons resident in the United Kingdom. The District dealing with a fund within the Section should ensure that assessments under ICTA88/S349 are made where after relief under ICTA88/S614 (5), insufficient tax remains to cover charges. Cases of difficulty should be referred to SPSS (Nottingham).