(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)
A printout of the results of CORA's initial examination is
attached to the left-hand side of the file below a pointer sheet
for Examiners. The pointer sheet will vary depending on the scheme
type (see
PSI22.5.3).
The CORA printout provides the scheme reference number,
approval date, employer and scheme names together with the
following information:
a. Whether or not the accompanying documentation is standard
- if it is standard, the standard reference number and negotiation
status will be shown;
b. The reference number and name of any scheme of the
employer that has had a refund within the last 6 years (see
PSI20.9.12-24);
c. Confirmation that the employer is a trading company as
opposed to an investment company (see
PSI22.5.7);
d. Whether or not there are any possible foreign aspects;
e. Details of any other schemes of the same employer (see
PSI22.5.12).
