(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)
Retention in scheme membership where the period of absence or
secondment exceeds 10 years may be permitted depending on the
facts. If either there is no definite expectation of return to
service with the former employer or the employee has joined another
retirement benefits scheme or a personal pension scheme (other than
for the minimum contirbutions only or concurrency membership
described in PSI3.4.2 b), membership should cease immediately.
Where it is clear that the break in service remains temporary you
can allow membership to continue for any period specified by the
applicant of up to 10 years. The case should be reviewed at the end
of that period in the light of the latest circumstances. If the
period of absence is expected to exceed 10 years refer the case to
the Section Manager.
