(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)
Where the scheme member (usually a controlling director) is
employed concurrently by more than one participating employer (and
these will usually be employers associated by virtue of a permanent
community of interest, see PSI21.2.8). Such employments are really
a group of part-time employments and unless care is taken the
establishment of a centralised scheme can give scope for the
manipulation of benefits. Even where separate schemes are set up
(whether by associated or unassociated employers) we need to be
kept aware of changes in employment. An example is where a member
retires from one of the concurrent jobs and devotes more time to
another company. If this extra commitment leads to a salary
increase, problems such as those described at PSI6.5.76can arise.
If the scheme's rules do not expressly cover this situation obtain
an undertaking that you will be told about any material change in
the hours worked.
