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HM Revenue & Customs

Other UK income 24 - Benefits provided under an Employer Financed Retirement Benefits Scheme (EFRBS)

Enter the total of any 'relevant benefits' provided to you under an Employer Financed Retirement Benefits Scheme (EFRBS), including an overseas pensions scheme that is not UK registered.

Go to EIM15200 - Employer-financed retirement benefits schemes: reporting responsibilities for a definition of 'relevant benefits' or contact your HMRC if you are not sure.