EIM15056 - Employer-financed retirement benefits schemes: definition of 'responsible person'
Section 399A ITEPA 2003
EIM15055 states that in some circumstances the 'responsible person' is assessed. If guidance on the making of assessments is necessary, refer to SDS.
Identify the responsible person as follows:
- 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