EIM15121 - Employer-financed retirement benefits schemes: receipts excluded from charge: general

A receipt from an employer-financed retirement benefits scheme which is otherwise chargeable under Section 394 ITEPA 2003 (see EIM15015 and EIM15120) may nevertheless be excluded from charge.

For further information, see the general comments at EIM15015, the guidance for prior employer contributions at EIM15125 and EIM15128: and for prior employee contributions at EIM15126