Charlene Young: Can a client get their pension contributions back?

As the self-assessment deadline looms, we inevitably see an uptick in the number of queries about refunding pension contributions. However, once money has been contributed to a pension, it cannot usually be withdrawn until retirement or earlier death or illness. So, do the pension rules allow refunds at all? The return of pension contributions is permitted in three limited circumstances: Refunds under the "excess contribution condition" Return of funds that were never intended to be a contribution or where the member was not entitled to a contribution Short service refunds (for ...