PSI3.1.1 – Membership of Schemes:
Eligibility - General
(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
[PN3.1]
If a scheme is to be approvable its membership must be
limited to
- the employees of the participating
employer(s) (section 590(2)(a) ICTA 88),
but
- where an employee’s benefits are
subject to a pension sharing on divorce order, membership may also
be extended to include the ex-spouse of the employee (see
PSI24.1.2).
The meaning given to the term "employees" is extended by section
612(1) ICTA 88 to include:
- “in relation to a company, .... any
officer of the company, any director of the company and any other
person taking part in the management of the affairs of the
company”, and
- “in relation to any employer, ..... a
person who is to be or has been an employee".
