(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)
An overseas employer may participate in a United Kingdom
approved centralised scheme if its association with the principal
employer is sufficiently close (see
PSI21.2.2-3). Additionally, a United
Kingdom subsidiary, or associate company, of an overseas company
may participate in a scheme set up in the United Kingdom by that
overseas company or another of its United Kingdom subsidiaries or
associates. Where an overseas employer is to participate in a
centralised scheme for associated employers follow the guidance
given in
PSI15.1.4-7.
