(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 codes to indicate the type of approval letter issued are
as follows:
| Exempt Approved Schemes |
| Exempt Approved Individual Arrangements |
| Hancock Annuities (Simple Approval) |
| Exempt Approved Hancock Annuities |
| Hancock Annuities Exempt Approved as a result of a Direction |
| Unfunded Schemes |
| Wound-Up Schemes |
| Death in Service Schemes (non-Exempt Approved) |
| Wound-Up Individual Arrangements |
| Paid-Up Approved Schemes |
| Paid-Up Approved Individual Arrangements |