RPSM02302030 - Scheme administrator pages: Registering a pension scheme with HMRC: who is the scheme administrator?: Deferred annuity contracts (including assigned policies) made before 6 April 2006 but not in payment at 5 April 2006

Deferred annuity contracts (including assigned policies) made before 6 April 2006 but not in payment at 5 April 2006

The insurance company which is a party to the deferred annuity contract comprising the pension scheme is deemed to be the scheme administrator for tax purposes from 6 April 2006.