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Corp Tax relief on pension contributions

Do monthly QWPS scheme contributions owing at year end get CT relief in current year?

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Contributions under qualified workplace pension schemes are paid over in the following month. Is corporation tax relief restricted to contributions paid during the year only, delaying tax relief until the following year? Would this also apply to employer payments under salary sacrifice?

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By Chas
22nd Apr 2019 13:14

Thank you for the link to the HMRC advice. This adjustment for pensions owing must affect most companies employers.

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