Unauthorised payment charge

A tax charge where an unauthorised payment is made which is levied at a rate of 40%.

Liability for the charge is on:

• the employer for payments they receive;
• any member for payments they receive but should the payment have been made after a member died then the person who received the payment will be liable;

An unauthorised payment may be subject to an unauthorised payment surcharge and a scheme sanction charge.

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