PSI19.1.19 - Withdrawal of Approval: General – Cancellation of Exempt Approval




(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)

Cancellation not appropriate -

Where cancellation of approval is not appropriate you should inform the Life Office that the trustees can make the scheme paid up or wind it up in accordance with the scheme rules if it is no longer required.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

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Cancellation of approval appropriate -

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Any cases where approval may be cancelled should be referred to the Compliance B2 who will give consideration to formally cancelling the approval previously granted.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)