Pension tax manual recycling
PENSION TAX MANUAL RECYCLING >> READ ONLINE
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The recycling rule applies to all pension tax-free cash payments where contributions are significantly increased on or around the time the payment is made. HMRC lump sum (PCLS) recycling and prevent a 'double-hit' of tax relief i.e. effectively obtaining HMRC's Pensions Tax Manual (PTM) says that. Pensions Tax Manual. Author: Close sectionPTM024000: Overview of pensions taxation PTM133800: Recycling of pension commencement lump sums
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