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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Work
  3. Pensions and ageing society
HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
14 May 2025 - See all updates
  1. Back to contents

PTM130000 - Unauthorised payments: contents

  1. PTM131000
    Essential principles
  2. PTM132000
    What is an unauthorised payment?
  3. PTM133000
    Deemed or specific situations that are unauthorised payments: contents
  4. PTM134000
    »Ê¹ÚÌåÓýapp unauthorised payments charge and the unauthorised payments surcharge: contents
  5. PTM135000
    »Ê¹ÚÌåÓýapp scheme sanction charge: contents
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