PSI3.5.8 - Membership of Schemes: Pension Sharing on Divorce - Enquiries

(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)

Refer any cases to Pensions Schemes Technical Advice (PSTA) for advice where it is proposed to extend membership to the ex-spouse of a scheme member in circumstances not covered by the pension sharing provisions of the Welfare Reform and Pensions Act 1999 (see PSI3.5.4)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)