(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)
If the spouse of a partner or sole proprietor is to join the
firm's pension scheme, we must be satisfied that the person is
genuinely an employee actively working in the business on a regular
basis. We rely on scheme administrators, or the agents, to observe
this rule, and we take no special steps to ensure that we are
consulted before a spouse is admitted. (See
PSI2.2.18 and
PSI22.3.15 for the procedure
to be adopted in these cases).
