PSI3.1.2 – 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)

The generality of employers are constituted as companies and for the purposes of eligibility for scheme membership we do not distinguish between ordinary employees and directors who control an employer company. The test is the taxation treatment of the income which a person receives from the company. If it is taxable under Schedule E as an emolument then that person is an "employee"; but the person is not an employee if it is taxable under any other Schedule.

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