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.