(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The PSO came into existence as a separate branch of the
Revenue in 1964. It took over work that had previously been
undertaken by the Chief Inspector (Superannuation). The work was
transferred because the growth in volume and complexity had made it
unsuitable to the normal structure of a small Head Office
specialist unit.
