(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)
Scheme rules must include this restriction on the calculation
of final remuneration from the outset if a controlling director is
a member. In other cases the administrator must tell us if a
controlling director becomes a member. If this happens, make it a
condition of continued approval that the rules are amended to
include the usual restrictions (see
PSI3.3.5).
