RPSM02302020 - Scheme administrator pages: Registering a pension scheme with HMRC: who is the scheme administrator? Did the scheme apply for registration on or after 6 April 2006?

Did the scheme apply for registration on or after 6 April 2006?

Any scheme applying for registration on or after 6 April 2006 must have appointed a person or persons to be responsible for carrying out the duties imposed on the scheme administrator by tax law. This person or persons must have made statutory declarations to HMRC (see RPSM02306030 and RPSM02306040).

The person(s) appointed under the scheme rules must be resident in either

• the United Kingdom (UK),
• another EU member state, or
• another state in the European Economic Area (EEA) (that is Liechtenstein, Iceland or Norway).

If more than one person is appointed as the scheme administrator, each is jointly and severally liable for any tax charges on the scheme administrator.