RPSM02306010 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Scheme administrator's role in the registration process: Scheme approved at 5 April 2006: no need to register

Scheme approved at 5 April 2006: no need to register

The scheme administrator of a pension scheme which had tax approval on 5 April 2006 does not need to register the scheme with HMRC. See RPSM02304010.

The same applies if the approval was granted on or after 6 April 2006, but was given with effect from a date before 6 April 2006. See RPSM02304020.