(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
[PN3.3]
Most schemes cater for full-time permanent employees but
part-time or temporary employees may also be eligible. We normally
regard a person who works for less than 30 hours per week as
part-time. The calculation of benefits where membership is open to
both full-time and part-time staff can cause problems (see
PSI6.5.76-77).
