(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 aggregation provisions are designed to stop employers
from providing excessive benefits under the approved tax regime by
setting up several approved occupational pension schemes for an
employee. We need to be satisfied that scheme administrators and
practitioners know about the employer’s other approved
occupational pension schemes. If they do not, they cannot ensure
that our limits will be observed. Details of the employer’s
other occupational pension schemes are therefore an important part
of the information required with an application for approval. These
details can then be checked against our records of the
employer’s other occupational pension schemes. The procedural
considerations relating to the above are set out in Part 22,
Section 3.
