PSI2.2.5 - Taxation Background: Tax Avoidance - Company Involved In Tax Avoidance

(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 will not withhold approval from a scheme because the employer is involved in tax avoidance or has been subject to a back duty settlement. But if the scheme itself was, or is, a party to the tax avoidance submit the case to the Divisional Manager.