RPSM02101020 - 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: the application process

Schemes applying for registration from a date on or after 6 April 2006: the application process

HMRC handles applications on a 'process now and check later' basis, in line with other areas of HMRC business. This and the fact that HMRC no longer needs to see the scheme rules enables applications to be dealt with more quickly than under the previous approval regime. It is the scheme administrator's responsibility to ensure that they and the scheme meet the conditions for registration before making the declaration(s) mentioned in RPSM02101010.

Unless it appears that the application contains incorrect information, or any of the declarations are false, HMRC is required to register the scheme. In practice, the scheme will be registered instantly if the scheme administrator successfully submits an online application. The application will only be successful if all the relevant fields are completed and in the correct format.

HMRC must inform the scheme administrator of the decision. In practice, if the submission is successful, the scheme administrator will receive a success message within minutes, including the Pension Scheme Tax Reference (PSTR) - see RPSM02306020. In addition, a formal acknowledgement of registration will be placed on the scheme administrator's Pensions Noticeboard within Pension Schemes Online. If the scheme administrator provided an e-mail address, HMRC will send an e-mail telling the scheme administrator that the acknowledgement is on their Pensions Noticeboard. If however the scheme administrator has requested paper notices and reminders, as well as electronic ones, they will not receive an e-mail but will receive a formal paper acknowledgement of registration.

The acknowledgement from HMRC must state the date from which the scheme is registered. The scheme qualifies for tax relief from this date. In practice, this is the date that the successful online application is made. Should any contributions have been made prior to this date, they will not qualify for relief as contributions to a registered pension scheme. This is because HMRC will not give a retrospective registration date.

When a scheme is registered by HMRC, it does not mean that HMRC has accepted the information provided, it simply means that it has processed it. Checks may be carried out after registration to satisfy HMRC that the conditions to be a registered pension scheme were and are continuing to be met. HMRC has the power to enquire into the scheme's affairs at a later date and may withdraw the scheme's registration from a later date. The grounds on which HMRC can consider withdrawing registration include the discovery that any information or declaration given in the registration application was materially incorrect or false.