PSI18.1.11 - Application for Approval and Information Provisions: Application for Approval – Interim Deeds - Individual Arrangements

(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 interim deed procedure is not normally suitable for individual arrangements. Their documentation is comparatively straightforward and the interim deed procedure, if widely used, would cause much extra work. An interim deed can however be accepted if there is likely to be a long delay in preparing the arrangement's documentation. This is most likely the case where the Life Office does not have an agreed standard.

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