PSI22.1.23 - Operational Procedures: Applications - Documentation - Individual Arrangements

(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)

Individual arrangements require the following documentation:

1. an application on form PS177;
2. where the arrangement is standard - a standard reference number;
3. where the arrangement is non-standard - a copy of the letter of exchange.