RPSM02300080 - Scheme administrator pages: Registering a pension scheme with HMRC: what is a pension scheme? In what legal form should a pension scheme be established?

In what legal form should a pension scheme be established?

Tax law does not require a pension scheme to be set up in any particular form (for example, an irrevocable trust), but the Department for Work and Pensions' legislation does impose requirements on certain occupational pension schemes.