(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)
We do not normally question the way in which trustees
administer a scheme. Unless there is evidence to the contrary we
accept that it is being properly administered. If you find that the
trustees have acted contrary to the rules or the other terms of the
trust, or of a trustees’ undertaking or a court order in the
case of pension sharing on divorce, draw their attention to the
lapses, and ensure that the tax position is satisfactory. If there
has been serious neglect by the trustees or further errors have
occurred let the C2 Examiner see the case. Continued errors could
lead to the scheme's approval being withdrawn. Consult the
Divisional Manager before warning about withdrawal of approval (see
psipart19).
