RPSM02300070 - Scheme administrator pages:
Registering a pension scheme with HMRC: what is a pension scheme?:
Where can a pension scheme be established?
Where can a pension scheme be established?
A
pension scheme can be registered regardless of
where it was established.
However, for a pension scheme to become a
registered pension scheme, the
scheme administrator of the pension scheme must be
resident in
- the United Kingdom,
- another
EU member state,
- another state in the European Economic
Area (EEA) (Liechtenstein, Iceland or Norway).
