PSI21.3.10 - Centralised Schemes: Non-Associated Employers - Scheme Administration

(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)

The main test of the approvability of a new scheme is the likely quality of its administration. We look at the sponsor’s experience in administering pension schemes and the extent of its previous involvement with this Office on other schemes. Only if the sponsor can demonstrate that it is capable of correctly and efficiently administering the scheme will we regard it as capable of approval.

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