RPSM02402010 - Employer pages: Registering a pension scheme with HMRC: applying for registration: Who can make the application?

Who can make the application?

Only the scheme administrator of the pension scheme can make the application for registration.

There must be provision for the appointment of a scheme administrator in the documents setting up your pension scheme, if the scheme is to be registered. The employer can be the scheme administrator, or a different scheme administrator can be appointed.

Whoever is appointed as the scheme administrator can however, if they prefer, appoint a practitioner or agent to act on their behalf once the scheme is registered. So, for example, it would be acceptable for you (as employer setting up the scheme) to name yourself as the scheme administrator in the scheme documents and register the scheme, but then ask a third party or practitioner to handle post-registration HMRC-related administrative matters for you as your agent. You (as scheme administrator) would authorise HMRC online, using Pension Schemes Online, to deal with your agent (known as the practitioner - see RPSM02307010) as if they were the scheme administrator. Or you could appoint someone else in the scheme documents as scheme administrator and they in turn, after registering the scheme could, if they wished, appoint a practitioner or agent to act on their behalf thereafter (again, see RPSM02307010).

A list showing the qualifying conditions for scheme administrator of a registered pension scheme is on RPSM02402020, and some of the scheme administrator's duties are shown on RPSM02402030.

The scheme administrator will need to be given all the details necessary to submit the application for registration, which is done online using Pension Schemes Online. At the same time as registering the pension scheme, the scheme administrator also has the option of

• registering for claiming tax relief through the relief at source procedure - see RPSM02307120 for more details,
• applying to contract out - see RPSM02307130 for more details.

There is a link to the VAT registration service from Pension Schemes Online.

You need to decide whether you wish the scheme to do any of these things and advise the scheme administrator, or their practitioner, accordingly.