RPSM02102060 - Technical pages: Registering a
pension scheme with HMRC: conditions for registration: Stakeholder
pension schemes - extra requirement
Stakeholder pension schemes - extra requirement
A scheme wishing to become a stakeholder pension scheme must
- register with HMRC for tax relief and if
appropriate to operate relief at source on contributions to the
scheme
- make an application or election to
contract out of the state second pension
- apply to the Pensions Regulator for
stakeholder registration.
