PSI22.1.21 - Operational Procedures: Applications - Documentation - Insured Schemes

(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)

Insured schemes require the following documentation:

1. an application on form PS176 together with notification of Trustees/Sponsors on form PS176(A/T);
2. where the scheme is standard - a standard reference number in Section E of the application form and a copy of the Definitive Trust Deed;
3. where the scheme is non-standard - documents establishing the scheme i.e. interim trust deed or final definitive documentation.