PSI21.2.4 - Centralised Schemes: Associated Employers - Accessions

(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)

Employers who participate in the scheme from the start will be named in, and be party to, the original documentation. Employers who join later usually have to execute a short deed in which they undertake to observe the scheme’s rules. But the rules can provide for other methods of adherence, such as a formal resolution by the board of directors. Whatever method is used it must satisfactorily bind the new employer to observe the scheme rules and conditions.

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