(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)
Every application processed by CORA is automatically
registered.
Registration is based on the first significant letter in the
employer’s name, for example:
John French & Co (we disregard forenames);
F & J Gill Ltd (we disregard initials);
The W Redford-Newman Mining Co Ltd (we disregard prefixes and
take the first name in double barrelled names)
Bank of Scotland
