HMRC has published another Revenue & Customs Brief No. 17/2015 to update their position on the recovery of input tax by an employer on pension scheme administration costs. This policy paper updates the earlier briefs 48/2014 and 8/2015. It extends the transitional period for another year to 31 December 2016 as HMRC has discovered corporation tax issues in relation to the suggested tripartite contracts set out in 8/2015.
 
HMRC now suggests other options, including VAT grouping for a corporate trustee and having the pension fund trustee contract with the employer to run the scheme, outsourcing the various activities and recovering the VAT as appropriate. However, it is also stated that negotiations are ongoing in relation to other options, and that further information will be provided later this year.