PSI22.1.46 - Operational Procedures: Applications - CORA Codes & Indicators - Employer Status


(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 nature of the Principal or participating employer are as follows:

1

-Public Limited Company (PLC)

2

-Limited Company

3

-Unlimited Company

4

-Partnership

5

-Sole Trader

6

-Charity

7

-Friendly Society

8

-Other

9

-Public Sector