(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 law allows us to prescribe the form in which an
application is made. Full details of the statutory position are set
out in
PSI18.1.1-3. The following
paragraphs briefly describe the main application forms currently in
use.
