(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)
It can normally be accepted that alterations to the trust
documents have been made in the manner required by the original
documentation. Sometimes amendments cannot be documented by the
date on which they are to take effect. If the amendment does not
affect the scheme's approval there is no objection to some delay in
documenting the change. The members must however be told about the
change by the effective date. The formal documents should be
completed without undue delay but the changes can be backdated to
the effective date. But amendments which affect approval must be
made on or before the date on which they take effect, for example,
where the scheme has to be split into approved and non-approved
parts on the admission of an overseas employer.
