PSI22.1.28 - Operational Procedures: Applications - Registration - Points to Watch

(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)

While most names will not cause problems, look out for the following:

1. Where the first part of the name consists of figures - e.g. The 1234 Club Limited - the name is treated as beginning with the letter ‘A’;
2. If a limited company trades under another name - e.g. The Bespoke Sandwich Company Limited, trading as "Sarnies" - the trading name is ignored;
3. In the case of a sole trader or partnership with a trading name - e.g. Joe Bloggs and Jenny Bloggs, trading as "The Sandwich Stall" - we register the trading name;
4. Foreign names are not translated.

There are occasional oddities which will simply require a little common sense. But Customer Service are ultimately responsible for ensuring registration is accurate and for the re-registration of incorrectly registered files. A useful rule of thumb is to consult the telephone directory. The position of the employer therein will be the accepted position for our purposes.