PSI3.2.14 - Membership of Schemes: Proprietors, Partners and Other Persons Assessed under Schedule D - Spouses Of Partners Or Proprietors

(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)

If the spouse of a partner or sole proprietor is to join the firm's pension scheme, we must be satisfied that the person is genuinely an employee actively working in the business on a regular basis. We rely on scheme administrators, or the agents, to observe this rule, and we take no special steps to ensure that we are consulted before a spouse is admitted. (See PSI2.2.18 and PSI22.3.15 for the procedure to be adopted in these cases).