(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)
Most of the schemes and individual arrangements submitted for
approval use documentation which has already been agreed by
Standard Documents Section as standard documentation (see PSIPart
22, Section 3
PSI22.3.1), so we do not need
to examine the documentation again. We now ask instead for a
documentation certificate from the scheme administrator or
practitioner. The new procedure became compulsory for applications
made from 1 April 1991 (see PSIPart 22, Section 3
PSI22.3.1). In addition to
the application forms, an application for approval made from 1
April 1991 should enclose:-
