RPSM02308010 - Scheme Administrator Pages: Registering a pension scheme with HMRC: I have decided not to register the pension scheme: Before 6 April 2006 - you must formally opt out

Before 6 April 2006 - you must formally opt out

Your pension scheme, if it has tax approval on 5 April 2006, will automatically become a registered pension scheme on 6 April 2006 unless you inform HMRC that you do not want this to happen.

For the action you need to take, see RPSM02305000.