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The tax treatment of pension contributions is complicated and can require specialist advice. This guidance note summarises the treatment of pension contributions into a registered pension scheme by owner managed companies and the relevant restrictions or planning points which apply.

For more detailed information on registered pension schemes, see the Taxation of pension contributions ― overview guidance note.

Unless advisers are suitably qualified and authorised to give investment advice, it is vital that they do not give investment advice of any sort. This includes advice concerning pensions. Advice should be restricted to the tax consequences of making contributions. For further information, see the Regulated investment advice guidance note.