Consultation on employer asset-backed pension contributions

Close date: 16 August 2011

The Government consults on changes to the tax rules on employer asset-backed contributions to defined-benefit registered pension schemes, which are used to meet pension scheme deficits. It proposes two options to minimise the unintended tax relief that can arise from the way some contributions are structured and to ensure that the amount of tax relief reflects the value of the contributions.
Consultation document: Employer asset-backed pension contributions (on the HMRC website)