(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" is an acronym for COmputerised Registration and
Approval. This is the processing system which Applications uses to
input scheme details and give approval (
PSI22.1.12). It is also used for
various post and file management purposes.
