PSI20.6.19 - Funding and Surpluses: Surpluses - General - Cases Working on Interim Documentation

(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)

In some cases factors affecting the amount of any refund may need to be investigated before the scheme is approved. In these circumstances care must be taken not to give the impression that payment may be made to the employer before the scheme is granted approval. As soon as the approval letter has been issued refer the file to SFS which will issue the letter authorising the payment to the employer at the appropriate stage.

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