RPSM04303020 - Scheme Administrator Pages: Taxation: Transitional provisions regarding administrators: What happens to pre-6 April 2006 administrator liabilities for schemes that automatically treated as registered scheme on 6 April 2006?

What happens to pre-6 April 2006 administrator liabilities for schemes that automatically treated as registered scheme on 6 April 2006?

Any pension scheme which had tax approval on 5 April 2006 automatically becomes a registered pension scheme from 6 April 2006, unless those responsible for it have sent notification to HMRC before 6 April 2006 that the scheme is not to be treated as a registered pension scheme (see RPSM02304010).

Any tax related liabilities and obligations of the administrator of a tax approved retirement benefits scheme and any tax liabilities and obligations of the scheme administrator of a tax approved personal pension scheme will be transferred to the person or persons who are the scheme administrator when the scheme has become a registered pension scheme.

The tax related liabilities or obligations that will transferred to the scheme administrator of the registered pension scheme are

• those that were incurred in relation to the scheme prior to 6 April 2006, and
• those arising from a withdrawal of approval where the notice of withdrawal was issued on or after 6 April 2006.