PSI18.1.23 - Application for Approval and Information Provisions: Application for Approval - Information to Employees

(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)

[PN18.7]

It is a condition of approval that every employee eligible for scheme membership should be given written particulars of all essential features of the scheme which concern him or her (section 590(2)(b) ICTA 88). If an employee is aware of his or her rights under the scheme he/she can, if necessary, enforce them.

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