(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)
First, each of the participating employers must pay
remuneration to the employee and must make an adequate contribution
to the arrangement (see
PSI5.1.17). Confirmation of
the first point may need to be obtained from the Schedule E
District. If there is only one “paying point” according
to Revenue records this is a strong indication that only one
employer is paying remuneration. Where one company of a group pays
salaries, even though employees work for more than one company, a
centralised individual arrangement is not approvable.
