S393A Income Tax (Earnings and Pensions) Act 2003, S246 Finance Act 2004, S38 Income Tax (Trading and Other Income) Act 2005, S1290Corporation Tax Act 2009

This guidance outlines when a contribution, or a provision for a contribution, to an employer financed retirement benefits scheme by an employer or former employer is allowable as a deduction in computing their profits for tax purposes.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.