PSIPart3 - Membership of Schemes
(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)
Contents
Section 1 – Eligibility
Section 2 - Proprietors, Partners and Other
Persons Assessed Under Schedule D
Section 3 – Directors
Section 4 - Temporary Absence and Secondment
Section 5 – Pension Sharing on
Divorce
Section 1 –
Eligibility
| PSI3.1.1-3 | General |
| PSI3.1.5 | -Eligibility rules discretionary schemes |
| PSI3.1.6-7 | - non-discretionary schemes |
| PSI3.1.8 | - examination of eligibility rules |
| PSI3.1.11 | -Particular types of employees part-time employees |
| PSI3.1.12 | - concurrent employment |
| PSI3.1.13-15 | - domestic employees |
| PSI3.1.16-17 | - Lloyds underwriting syndicates |
| PSI3.1.18 | - MPs' secretaries and research assistants |
| PSI3.1.19 | - wives of doctors and of other professional persons |
| PSI3.1.12-22 | Schedule E employers |
| PSI3.1.23 | - employees of joint venture enterprises |
| PSI3.1.24 | Membership of an employer’s occupational pension scheme and personal pension schemes – General and contracting-out |
| PSI3.1.25 | - s632A Eligibility |
| PSI3.1.26 | - s632B Eligibility (“Concurrency”) |
| PSI3.1.27 | Overseas employees |
Section 2 - Proprietors, Partners
and Other Persons Assessed Under Schedule D
| PSI3.2.1-2 | General |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.2.4 | Employees assessed under Schedule D |
| PSI3.2.5 | Schemes for persons who are not employees |
| PSI3.2.6 | Proprietors and partners |
| PSI3.2.7 | - employee becoming a partner |
| PSI3.2.8-10 | - Partnership employersscheme rules |
| PSI3.2.11 | - salaried partners |
| PSI3.2.12 | - ex-partners |
| PSI3.2.13 | Partners who are also directors of associated service companies |
| PSI3.2.14 | Spouses of partners or proprietors |
| PSI3.2.15 | North Sea divers and diving supervisors |
| PSI3.2.16 | Marine Pilots |
Section 3 –
Directors
| PSI3.3.1 | General |
| PSI3.3.2-4 | Controlling directors |
| PSI3.3.5 | Controlling director restrictions |
| PSI3.3.8-9 | Controlling directors of investment companies |
| PSI3.3.10 | - reason for refusal |
| PSI3.3.11 | - holding companies |
| PSI3.3.12 | - mandatory approval |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.3.20 | Directors' fees |
| PSI3.3.21 | Unremunerated service |
| PSI3.3.22 | Spouses of controlling directors |
Section 4 - Temporary Absence and
Secondment
| PSI3.4.1-3 | General |
| PSI3.4.5 | Long term absence/secondment |
| PSI3.4.6 | Incapacity |
| PSI3.4.7 | Employee contributions |
| PSI3.4.9 | Work of national importance |
| PSI3.4.10-13 | Retention of MP in former employer's scheme |
Section 5 – Pension Sharing
on Divorce
| PSI3.5.1 | General |
| PSI3.5.2-3 | Background |
| PSI3.5.4 | Welfare Reform and Pensions Act 1999 |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI3.5.8 | Enquiries |
