RPSM02105010 - Technical pages: Registering a pension scheme with HMRC: de-registration: Who may de-register a registered pension scheme?

Who may de-register a registered pension scheme?

The registration of a pension scheme may only be withdrawn by HMRC.

There is no provision for voluntary de-registration by a registered pension scheme itself.

HMRC will only withdraw registration from an entire pension scheme, and not from an arrangement or arrangements within the scheme.