PSI18.1.1 - Application for Approval and Information Provisions: Application for Approval - Statutory Position

(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)

[PN18.1]

Section 604(2) ICTA 88 permits the Board to prescribe the form in which an application is made. Applications must be made on a fully and accurately completed application form. Applications not conforming to this requirement may be rejected as invalid (see PSI22.2.2). Section 604(1) ICTA 88 requires the administrator to make a written application supported by:

1. two copies of the documentation establishing the scheme,
2. two copies of the scheme rules and two copies of the latest scheme accounts (except where the scheme is newly established), and
3. any other information that the Board regard as relevant.