I've received the a copy of accounts and comps from the previous accountant and noticed £5,000 of pension contributions. I asked the client to confirm if this was set up as a company scheme and have now been told by the accountants (who are also registered financial advisors) that it's a personal scheme. They said it was standard practice for all their clients to claim corporation tax relief on company contributions into the personal scheme. Apparently, they didn't set it up as a company scheme to avoid the costs/admin of having to do so.
Is this treatment correct - as I've only ever seen tax relief claimed where the scheme is in the company's name.