PSI5.5.17 - Contributions by Employers: Cessation of Trading - Continuation of Schemes - Cessation of Trade but Continuation as an Investment Company

(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)

The Schedule D Inspector should be notified of any continuing scheme which is paid- up in these circumstances. The Inspector can then alert us to any re-opening of the scheme if further relief on contributions is claimed.