RPSM02101010 - Technical Pages: Registering a pension scheme with HMRC: pension schemes set up on or after 6 April 2006: Schemes applying for registration from a date on or after 6 April 2006: form of application

Schemes applying for registration from a date on or after 6 April 2006: form of application

For a scheme to be registered, the scheme administrator must submit to HMRC

• a fully completed application in the form specified by HMRC (this is an online application), and
• a declaration that the person making the application understands that they are responsible for discharging the functions conferred or imposed on the scheme administrator of the pension scheme by the tax legislation for registered pension schemes and intends to discharge those functions at all times, no matter whether resident in the UK, any other EU member state or non-EU EEA member state, and
• such declarations as HMRC reasonably requires. Currently, this means a declaration that

• the scheme meets all the conditions to be a registered pension scheme (see RPSM02102000), and
• information supplied in the application is correct and complete to the best of the scheme administrator's knowledge and belief, and
• the scheme administrator understands that false statements may lead to a penalty and/or prosecution, and may lead to the scheme being de-registered, and
• the instruments or agreements by which the scheme is constituted do not entitle any person to unauthorised payments (for schemes with members who are not relevant UK individuals see the first paragraph of RPSM13103050).

In practice, this will all be one online form completed by the scheme administrator. For further details of the process, please see the Scheme Administrator pages of this chapter, in particular page RPSM02306040.

A scheme administrator must not make an application for registration before the scheme has been established. It is not possible to apply for registration in anticipation of establishing a scheme. Once the scheme is established an application for registration may be made before any contributions are paid to the scheme and before members join the scheme.

Only the scheme administrator can make the application for registration of the pension scheme. However, once the pension scheme is registered, the scheme administrator can authorise HMRC to deal with one or more practitioners acting on their behalf (see RPSM02307000).

HMRC must state the date from which the scheme is registered. The scheme qualifies for tax relief from this date. In practice, the date will be the date that the successful online application is made. HMRC will not give a retrospective registration date.