RPSM02105040 - Technical pages: Registering a pension scheme with HMRC: de-registration: Action on de-registering a pension scheme
Action on de-registering a pension scheme
| [Section 157(2) to 157(4)] |
| Regulation 5, The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (SI 2006/570) |
When HMRC de-registers a
pension scheme, it must notify the
scheme administrator that it has done so. The
notification must state the date on and after which the scheme will
not be a
registered pension scheme. The notification may be
given electronically.
If there is no scheme administrator, the notification must
instead go to any person(s) who has responsibility for the
discharge of any obligation relating to the pension scheme and whom
it is reasonably practicable for HMRC to identify.
An obligation relating to the scheme means an obligation to
meet a liability under Part 4 of Finance Act 2004 that was
otherwise a liability of the scheme administrator.
HMRC will also notify the Pensions Regulator that the scheme
has been de-registered.
| Glossary ( RPSM20000000) |
