RPSM02102040 - Technical pages: Registering a pension scheme with HMRC: conditions for registration: Form of scheme

Form of scheme

Tax law does not specify any particular legal form for a registered pension scheme.

A pension scheme may be established by different methods, for example, by

  • a trust
  • a contract
  • a board's resolution
  • a deed poll.
Glossary ( RPSM20000000)