(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)
File Creation Section receives all applications,
including those for participating employers, submitted to the
Office. The applications are checked for completeness and those
that are deficient are rejected.
The information from the application forms is entered into
the CORA system; then files are created and referred to the
appropriate destination depending upon whether further examination
is necessary or the scheme can be automatically approved. CORA also
grants interim authorisation.
