(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)
As in the case of a spouse of a partner or sole proprietor
(see
PSI3.2.14), if the spouse of a
controlling director is to join the firm's pension scheme, we must
be satisfied that the spouse's employment is genuine. Follow the
procedure in
PSI22.3.10and
PSI22.3.14in such cases.
