PSI22.1.22 - Operational Procedures: Applications - Documentation - Self-Administered 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)

Self-administered 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;
4. for small self-administered schemes - an initial actuarial report and a list of current investments.