(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)
(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)
The rules of self-administered schemes give very wide powers
of investment. The trustees are not usually limited to investment
in stocks and shares or debentures. General notes about the
acceptability and tax treatment of particular investments are
recorded on SF70/155 and SF70/173. If you are asked about a
specific investment you may find the answer on these files but if
not submit the case to the Section Manager for consideration. If a
decision is reached on the acceptability of tax treatment of an
investment not covered on SF70/155 or SF70/173 send a copy of the
relevant correspondence to Technical Support Section to be noted
or, if it is solely a small self-administered scheme matter, to
Technical Support Section (SSAS).
