(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)
Satisfactory applications that do not require referral are
either approved or granted interim authorisation automatically
depending on the presence/absence of definitive deeds. The approval
status is therefore set to “approved” or “interim
authorisation” and the respective files sent to FILE or
Rockall (on a two year BF) with the exception of insured schemes
(see
PSI22.1.39).
