PSI3.2.15 - Membership of Schemes: Proprietors, Partners and Other Persons Assessed under Schedule D - North Sea Divers And Diving Supervisors

(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)

Section 314 ICTA 1988 provides that earnings from certain diving operations in the UK and on the UK Continental Shelf shall be assessable under Schedule D instead of Schedule E. Any proposal for a retirement benefits scheme which appears to relate to deep sea divers will need special scrutiny in accordance with PSI3.2.4.

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