PSI3.1.3 – 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)

Former, as well as current, employees are eligible for membership. A scheme which provides benefits for a former employee can therefore be approved, even if it is set up after the employee has left service, as long as it meets our requirements in all other respects.

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