(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)
Domestic employees can be members of an approved scheme even
though they are not employed in a trade or undertaking, which is
one of the prescribed conditions in section 590(2)(e) ICTA 88. They
are still employees whose earnings are taxable under Schedule E so
there is no reason why they should be denied the benefits of an
occupational pension scheme.
