PSI21.2.18 - Centralised Schemes: Associated Employers - Centralised Individual Arrangements


(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)

Occasionally a Life Office seeks approval of an individual arrangement for an employee of 2 or more associated employers. This is acceptable in principle but there are a number of points to resolve before approval can be given.