Home FAQs Pension Tax & Inheritance What are the pension recycling rules?
What are the pension recycling rules?

What are the pension recycling rules?

The pension recycling rules look at whether tax-free cash has been used as part of a planned arrangement to substantially increase pension contributions. HMRC will consider factors such as the size of the lump sum, the increase in contributions, timing, intention and whether the relevant thresholds are met.

Also In this section: