Pensions tax: unauthorised payments and the unauthorised payments charge and surcharge | Practical Law

Pensions tax: unauthorised payments and the unauthorised payments charge and surcharge | Practical Law

This practice note examines the legislative provisions concerning unauthorised payments from registered pension schemes, and the circumstances in which tax charges may apply in relation to them.

Pensions tax: unauthorised payments and the unauthorised payments charge and surcharge

Practical Law UK Practice Note w-022-8495 (Approx. 23 pages)

Pensions tax: unauthorised payments and the unauthorised payments charge and surcharge

by Practical Law Pensions
Maintained • United Kingdom
This practice note examines the legislative provisions concerning unauthorised payments from registered pension schemes, and the circumstances in which tax charges may apply in relation to them.