(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)
The following is a guide to the kinds of papers that can
generally be safely removed when weeding a file.
a. Standard Deed and Rules - retain top page and any page(s)
bearing the names and addresses of trustees and administrator. Note
top page with standard reference number if not immediately
apparent;
b. Interim/draft rules superseded by a definitive version -
as long as trustee and administrator details are repeated in the
definitive documentation;
c. Policies;
d. Change of name deeds and certificates - after action
completed;
e. Staff announcements and handbooks;
f. Deeds appointing or removing trustees - retain top page
and any page(s) bearing the names and addresses of trustees;
g. Non Revenue important rule amendments - but check before
destroying that trustees and administrator have not changed;
h. Continued Rights requests - unless second or subsequent
transfers;
i. Routine HMIT enquiries - e.g. approval status, employer
address;
j. Retained Benefits Details - unless the subject of an
enquiry from this office;
k. Special Contributions - unless spreading has occurred
(should be noted on open points page);
l. Notification of triviality commutation;
m. Notifications that have not resulted in penalty action and
will not need further action and/or have been recorded - e.g. new
controlling directors, change of name or address of administrator
or employer, change of scheme name or practitioner, PS 5 or PS 6 on
approved schemes.
n. Duplicates of submissions, correspondence etc. including
those both faxed and posted
o. Requests for duplicates, approval letters, etc.
p. Any other superfluous/superseded papers e.g. manuscript
drafts, instructions to E2s, reminders for AVR/Definitive Documents
since received, customer reminders for replies now sent
