(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)
When examining the initial CORA examination sheet you may
find that you have an application for a replacement scheme and not
a fresh application for the original scheme. In these circumstances
the files should be worked together. Re-referencing is not in point
and so the files do not need to be sent to Applications.
