PTM134000 - Unauthorised payments: The unauthorised payments charge and the unauthorised payments surcharge: Contents

1. PTM134100

   Essential principles
2. PTM134200

   Who is liable?
3. PTM134300

   Reporting and paying the charges
4. PTM134400

   Surchargeable unauthorised member payments
5. PTM134500

   Surchargeable unauthorised member payments - valuing members rights in calculating the unauthorised payments percentage
6. PTM134600

   Surchargeable unauthorised employer payments
7. PTM134700

   Application for discharge from unauthorised payments surcharge