EIM15036 - Non-approved and employer-financed retirement benefits schemes: meaning of “administrator” and “responsible person”

Section 400(1) ITEPA 2003 and Section 611AA ICTA 1988 (non-approved schemes) and Section 399A ITEPA 2003 (employer-financed schemes)

EIM15035 states that in some circumstances the scheme “administrator” (for non-approved schemes) or the “responsible person” (for employer-financed schemes) is assessed. If guidance on the making of assessments is necessary, refer to SDS.

Identify the administrator of a non-approved scheme by the following:

• if the scheme is a trust and none of the trustees are resident in the UK, the trustees are obliged to ensure that a UK resident is appointed to deal with the scheme's tax liabilities. That appointee is the administrator.
• if the scheme is a trust and any trustee is resident in the UK, the administrator is any one of the trustees
• if the scheme is not a trust and the person who established it is not resident in the UK, that person is obliged to ensure that a UK resident is appointed to deal with the scheme's tax liabilities. That appointee is the administrator.
• if the scheme is not a trust and the person who established it is resident in the UK, that person is the administrator.

Identify the responsible person of an employer-financed scheme by the following:

• if there are one or more trustees resident in the UK, each of them - otherwise
• if there are one or more persons controlling the management of the scheme, each of them - otherwise
• any employer who established the scheme or their successors, provided they still exist – otherwise
• any employer of employees for whom the scheme provides benefits – otherwise
• if there are one or more trustees not resident in the UK, each of them