PSI3.2.8 - Membership of Schemes: Proprietors,
Partners and Other Persons Assessed under Schedule D - Partnership
Employers - Scheme Rules
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(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)
Look at the announcement letters and the eligibility rule of
schemes set up by partnerships to find out whether:
- a person who is already a partner can join
because of earlier service as an employee (see PSI3.2.9), and
- the benefits provided for a member whilst
an employee can be augmented either generally, or by cost-of-living
increases under PN10.12, after becoming a partner in the firm (see
PSI3.2.10).
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