(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)
There are different reasons why an employer may want to convert to their scheme to Chapter IV. For example, they may want it to be classed a stakeholder pension scheme. They may want more flexibility over not paying employer contributions (which are not compulsory in Chapter IV). They may prefer to offer employees Chapter IV type benefits.
