PSIPart18 - Application for Approval and Information Provisions


(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)

Contents

Section 1 - Application For Approval

PSI18.1.1-3Statutory position
PSI18.1.7Required information
PSI18.1.8Documentation certificates
PSI18.1.9-10Interim deed
PSI18.1.11- individual arrangements
PSI18.1.13Time limit for applications


Date of approval
PSI18.1.14- general
PSI18.1.15- discretionary schemes
PSI18.1.17- late applications
PSI18.1.19-20- tax position before approval
PSI18.1.21- tax relief
PSI18.1.23-24Information to employees

 

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