(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)
Section 1 - Applications
Section 2 - Clerical Procedures
Section 3 - CORA Processes
Section 4 - General Administration
Section 5 - Approval Procedures
Section 6 - General Examination
Section 1 - Applications
| PSI22.1.1 | Introduction |
| PSI22.1.2 | Core Functions |
| PSI22.1.3 | - New Applications |
| PSI22.1.4 | - Automated Letters |
| PSI22.1.5 | - Barcodes |
| PSI22.1.6 | - Pensioneer Trustee Database |
| PSI22.1.7 | Key Words and Terms |
| PSI22.1.8 | - CORA |
| PSI22.1.9 | - Rejected (REJ) |
| PSI22.1.10 | - Accepted (ACC) |
| PSI22.1.11 | - Interim Authorisation (INT) |
| PSI22.1.12 | - Approved (APP) |
| PSI22.1.13 | - Full Examination (FUL) |
| PSI22.1.14 | - Practitioner/Life Office |
| PSI22.1.15 | Forms |
| PSI22.1.16 | - PS176 |
| PSI22.1.17 | - PS274 |
| PSI22.1.18 | - PS177/IA |
| PSI22.1.19 | - PS178 |
| PSI22.1.20 | Documentation |
| PSI22.1.21 | - Insured Schemes |
| PSI22.1.22 | - Self-administered Schemes |
| PSI22.1.23 | - Individual Arrangements |
| PSI22.1.24 | - Hancock Annuities |
| PSI22.1.25 | - Participating Employers |
| PSI22.1.26 | Registration |
| PSI22.1.27 | - Reference Numbers |
| PSI22.1.28 | - Points to Watch |
| PSI22.1.29 | Approval |
| PSI22.1.30 | - Calculation of Approval Date |
| PSI22.1.31 | - Standard Documents |
| PSI22.1.32 | - Referral for Full Examination |
| PSI22.1.33 | - CORA Approval |
| PSI22.1.34 | - Hancock Annuities and Individual Arrangements |
| PSI22.1.35 | Scheme Files |
| PSI22.1.36 | - Contents |
| PSI22.1.37 | - Large Self-administered Schemes |
| PSI22.1.38 | - Small Self-administered Schemes |
| PSI22.1.39 | - Insured Schemes |
| PSI22.1.40 | - Pointer Sheet |
| PSI22.1.41 | CORA Codes & Indicators |
| PSI22.1.42 | - Approval Letter Type |
| PSI22.1.43 | - Funding |
| PSI22.1.44 | - Examiner Level |
| PSI22.1.45 | - Approval Status |
| PSI22.1.46 | - Employer Status |
| PSI22.1.47 | - Scheme Type |
| PSI22.1.48 | - Standard Document Status |
| PSI22.1.49 | - Standard Document Type |
| PSI22.1.50 | - Recall Dates |
| PSI22.1.51 | - Reviews and Reminders |
Section 2 - Clerical Procedures
| PSI22.2.1 | Introduction |
| PSI22.2.2 | Things to Do |
| PSI22.2.3 | - Daily |
| PSI22.2.4 | - Weekly |
| PSI22.2.5 | - Monthly |
| PSI22.2.6 | File Movements |
| PSI22.2.7 | - New Cases |
| PSI22.2.8 | - Files from HMIT |
| PSI22.2.9 | - Files to HMIT |
| PSI22.2.10 | - HMIT CORA Locations |
| PSI22.2.11 | - Files within the Office |
| PSI22.2.12 | Recalled Files |
| PSI22.2.13 | - Attaching Post |
| PSI22.2.14 | - CORA |
| PSI22.2.15 | - Missing Post |
| PSI22.2.16 | Temporary Files |
| PSI22.2.17 | - Destruction |
| PSI22.2.18 | Post Handling |
| PSI22.2.19 | - Locating Files |
| PSI22.2.20 | - PS9014 |
| PSI22.2.21 | - PS5, PS6, PS199, PS255, PS256 |
| PSI22.2.22 | - Incoming AVRs |
| PSI22.2.23 | - SSAS Post, Nil Review |
| PSI22.2.24 | - Other Post |
| PSI22.2.25 | Examiner Post |
| PSI22.2.26 | - File Located in Racks |
| PSI22.2.27 | - File Located Off-Site |
| PSI22.2.28 | - File Located Elsewhere in Office |
| PSI22.2.29 | - Deeds |
| PSI22.2.30 | - Missing File |
| PSI22.2.31 | - Priority Markings |
| PSI22.2.32 | Replacing File Covers |
| PSI22.2.33 | Rack Checks |
| PSI22.2.34 | Clear Desk Policy |
Section 3 - CORA Processes
| PSI22.3.1 | Introduction |
| PSI22.3.2 | Files |
| PSI22.3.3 | - Moving Files |
| PSI22.3.4 | - Locating Files |
| PSI22.3.5 | - Recalling Files |
| PSI22.3.6 | - Linking Files |
| PSI22.3.7 | - Unlinking Files |
| PSI22.3.8 | Diary BF |
| PSI22.3.9 | CORA Printout - Definitive Documentation Review |
| PSI22.3.10 | CORA Printout - AVR Review |
| PSI22.3.11 | CORA Printout - Diary BF Review |
| PSI22.3.12 | Duplicate Approval letters |
| PSI22.3.13 | - Replacements |
| PSI22.3.14 | - Amendments |
| PSI22.3.15 | PS5 |
| PSI22.3.16 | PS6 |
| PSI22.3.17-21 | PS21 |
| PSI22.3.22-24 | PS87 |
| PSI22.3.25-27 | PS88 |
| PSI22.3.28-30 | PS110 |
| PSI22.3.31-32 | PS199 |
| PSI22.3.33 | PS255 |
| PSI22.3.34 | PS256 |
| PSI22.3.35 | PS9016 |
| PSI22.3.36 | PS9018 |
| PSI22.3.37 | PS9019 |
Section 4 - General Administration
| PSI22.4.1 | Service Standards |
| PSI22.4.2 | - Delays |
| PSI22.4.3 | File Weeding |
| PSI22.4.4 | - When To Do It |
| PSI22.4.5 | - Papers To Be Removed |
| PSI22.4.6 | - Papers To Be Retained |
| PSI22.4.7 | Dealing with post |
| PSI22.4.8 | - Sifting |
| PSI22.4.9 | - Priority Items |
| PSI22.4.10 | - Surplus Funds Correspondence |
| PSI22.4.11 | - Targets |
| PSI22.4.12 | Submissions and Referrals |
| PSI22.4.13 | - Preliminary Action |
| PSI22.4.14 | - Asking for Advice |
| PSI22.4.15 | - Asking for Support |
| PSI22.4.16 | - General Procedure |
| PSI22.4.17 | - Presentation and Format |
| PSI22.4.18 | - Seeking Authority |
| PSI22.4.19 | - Passing Cases On |
| PSI22.4.20 | BFs |
| PSI22.4.21 | - Short Term |
| PSI22.4.22 | - Long Term |
| PSI22.4.23 | - Diary BFs |
| PSI22.4.24 | - Extraction |
| PSI22.4.25 | - PFW |
| PSI22.4.26 | Repository |
| PSI22.4.27 | - FILE |
| PSI22.4.28 | - REPOS |
| PSI22.4.29 | Off-File Working |
| PSI22.4.30 | Tax Office Files |
| PSI22.4.31 | Banking Procedures |
| PSI22.4.32 | - Post Room Ledger |
| PSI22.4.33 | - Receiving Cash |
| PSI22.4.34 | - Receiving Cheques |
| PSI22.4.35 | - Cheque Security |
| PSI22.4.36 | - Cheques Incorrectly Completed |
| PSI22.4.37 | - Cheques Received in Error |
| PSI22.4.38 | - Correspondence Stamp |
| PSI22.4.39 | - Payslip PS1(NUC) |
| PSI22.4.40 | - Sending Payment to Accounts Office |
| PSI22.4.41 | - Bringing Payments to Account |
| PSI22.4.42 | - Form 94A |
| PSI22.4.43 | - Completion of Form 94A (Step 1) |
| PSI22.4.44 | - Completion of Form 94A (Step 2) |
| PSI22.4.45 | - Payment by Instalments |
| PSI22.4.46 | Complaints Procedure |
| PSI22.4.47 | - Customer Complaints Manager |
| PSI22.4.48 | - The Adjudicator |
| PSI22.4.49 | - MPs' Letters |
| PSI22.4.50 | - Compensation Claims |
| PSI22.4.51 | - Statistics |
| PSI22.4.52 | Confidentiality |
| PSI22.4.53 | - Scheme Information |
| PSI22.4.54 | - Employer in Liquidation |
| PSI22.4.55 | Media Enquiries |
| PSI22.4.56 | Sensitive Material |
| PSI22.4.57 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.58 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.59 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.60 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.61 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.62 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.63 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.64 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.65 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.66 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.67 | Safety of Staff Out of Office |
| PSI22.4.68 | - Record Keeping |
| PSI22.4.69 | - Day Visits |
| PSI22.4.70 | - Overnight Visits |
| PSI22.4.71 | - Home Visits |
| PSI22.4.72 | - Incident Reporting |
| PSI22.4.73 | Identity Cards |
| PSI22.4.74 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.75 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.76 | - Customer Enquiries |
| PSI22.4.77 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.78 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.79 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.80 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.81 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.4.82 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
Section 5 - Approval Procedures
| PSI22.5.1 | Introduction |
| PSI22.5.2 | CORA Printout |
| PSI22.5.3 | Pointer Sheets |
| PSI22.5.4 | Controlling Directors |
| PSI22.5.5 | - Restrictions |
| PSI22.5.6 | Proprietors and Partners |
| PSI22.5.7 | Investment Companies |
| PSI22.5.8 | Service Companies Associated with Partnerships |
| PSI22.5.9 | - Specimen Rule |
| PSI22.5.10 | Holding Companies |
| PSI22.5.11 | Directors' Fees |
| PSI22.5.12 | Lloyds Underwriting Syndicates |
| PSI22.5.13 | Other schemes of the employer |
| PSI22.5.14 | Charities |
| PSI22.5.15 | - IR (Charities) |
| PSI22.5.16 | - Instructions to Tax Office |
| PSI22.5.17 | Interim Deed Procedure |
| PSI22.5.18 | - Qualifying Schemes |
| PSI22.5.19 | - Restructuring of Public Services |
| PSI22.5.20 | - Application Procedure |
| PSI22.5.21 | - Conditional Approval |
| PSI22.5.22 | Standard under Negotiation |
| PSI22.5.23 | No Listed Standard |
| PSI22.5.24 | Deed of Indemnity Procedure |
| PSI22.5.25 | - Extension of Deeds of Indemnity |
| PSI22.5.26 | - Scheme Approval |
| PSI22.5.27 | Discontinuance at interim stage |
| PSI22.5.28 | - Submission of Definitive Documentation |
| PSI22.5.29 | - Insured schemes with 100 Members or Less |
| PSI22.5.30 | - Insured schemes with more than 100 Members and Self-Administered Schemes |
| PSI22.5.31 | - Abandonment |
| PSI22.5.32 | - Small Self-Administered Schemes |
| PSI22.5.33 | Rule Examination |
| PSI22.5.34 | Leading Cases |
| PSI22.5.35 | Standard Documents |
| PSI22.5.36 | - Amended Standard |
| PSI22.5.37 | Professional Footballer Schemes |
| PSI22.5.38 | - Model Rules |
| PSI22.5.39 | - New Model Rules |
| PSI22.5.40 | - Existing Model Rules |
| PSI22.5.41 | - Non Standard Rules |
| PSI22.5.42 | Unfunded schemes |
| PSI22.5.43 | - Documentation |
| PSI22.5.44 | - Normal Retirement Age |
| PSI22.5.45 | - Late Retirement |
| PSI22.5.46 | - Aggregation of Benefits |
| PSI22.5.47 | - Commutation |
| PSI22.5.48 | Centralised schemes |
| PSI22.5.49 | - Associated Employers |
| PSI22.5.50 | - Referral for Examination |
| PSI22.5.51 | - Non-Associated Employers |
| PSI22.5.52 | Approval procedure |
| PSI22.5.53 | Refusal to approve |
Section 6 - General Examination
| PSI22.6.1 | LSAS Actuarial Valuation Reports (AVRs) |
| PSI22.6.2 | - Timescale |
| PSI22.6.3 | - Certificate |
| PSI22.6.4 | - Reminder Procedure |
| PSI22.6.5 | Action on receipt of LSAS AVR |
| PSI22.6.6 | - Investments |
| PSI22.6.7 | - Actuarial Assumptions |
| PSI22.6.8 | - Surplus |
| PSI22.6.9 | Self managed funds |
| PSI22.6.10 | - Funding Checks |
| PSI22.6.11 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.6.12 | Common Investment Funds |
| PSI22.6.13 | - Initial Action |
| PSI22.6.14 | - Main Requirements |
| PSI22.6.15 | - IR Trusts, Scotland |
| PSI22.6.16 | - AVRs |
| PSI22.6.17 | Deposit administration |
| PSI22.6.18-19 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI22.6.20 | - Other Cases |
| PSI22.6.21 | Managed Fund Policies |
| PSI22.6.22 | Change In Employee Contribution Rate |
| PSI22.6.23 | Salary Sacrifice |
| PSI22.6.24 | Special Contributions |
| PSI22.6.25 | - Spreading of Single Contribution |
| PSI22.6.26 | - Spreading of Multiple Contributions |
| PSI22.6.27 | - Notifying Decision |
| PSI22.6.28 | Insured Loanbacks |
| PSI22.6.29 | - Loan Documentation Certificate PS8 |
| PSI22.6.30 | - Points to Watch |
| PSI22.6.31 | - Cessation of Regular Contributions |
| PSI22.6.32 | - Notifying Life Office |
| PSI22.6.33 | Ex-gratia relevant benefits |
| PSI22.6.34 | Overseas transfers |
| PSI22.6.35 | Requests For Confirmation of Tax Status |
| PSI22.6.36 | Unit trusts |
| PSI22.6.37 | - PS5000 |
| PSI22.6.38 | - Change in Scheme Circumstances |
| PSI22.6.39 | Directions under Transitional Regulations |
| PSI22.6.40 | Changes to Scheme Particulars |
| PSI22.6.41 | Withdrawal of Approval |
| PSI22.6.42 | - Alternatives |
| PSI22.6.43 | - Administration |
| PSI22.6.44 | Fresh Applications for Approval |
| PSI22.6.45 | - Points to Watch |
| PSI22.6.46 | - Authorisation |
| PSI22.6.47 | - Notifying Tax Offices |
| PSI22.6.48 | - Application Previously Treated as Withdrawn |
| PSI22.6.49 | Replacement Schemes |
