Home FAQs Pension Tax & Inheritance Can employer contributions trigger recycling rules?
Can employer contributions trigger recycling rules?

Can employer contributions trigger recycling rules?

Yes. The rules can consider additional contributions made by someone else, including an employer. If employer contributions increase significantly because of a pension commencement lump sum and the other conditions are met, the recycling rules may need to be considered. Whether the rules apply will depend on the overall circumstances rather than employer contributions alone.

Also In this section: