PSI22.1.27 - Operational Procedures: Applications - Registration - Reference Numbers

(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)

CORA automatically allocates a reference number (known as the 'SF' number) to each file, for example 'The Discerning Employer Limited Staff Pension Scheme' might have a reference number as follows:

004/123456/000000/K

1. The alpha-numerical prefix is decided by the first significant letter in the employer’s name, i.e. 'A' is 001, 'B' is 002, 'C' is 003 and so on.
2. This is simply the file’s individual reference allocated consecutively within the range of each alpha-numerical prefix;
3. The suffix indicates whether the scheme is an individual arrangement or Hancock annuity, or whether there are any participating employers. If none of these apply, the suffix will simply be 000000, as in the example.

The suffix for individual arrangements and Hancock annuities starts at 000001. So if the suffix were to be 000003, this would indicate that the file was the third individual arrangement or Hancock annuity for this employer.
Less obviously, the suffix for participating employers starts at 100000. So the suffix for this scheme’s second participating employer would be 100001, for the third participating employer 100002, and so on.

4. The check digit prevents misuse of certain CORA functions.