RPSM02302060 - Scheme administrator pages: Registering a pension scheme with HMRC: who is the scheme administrator? What happens if there is no scheme administrator?

What happens if there is no scheme administrator?

If a registered pension scheme has no scheme administrator, the scheme may be de- registered by HMRC. See RPSM02309000 and following pages.

Tax liability

Where no scheme administrator can be identified or traced, or the scheme administrator is in serious default, the tax liability of the scheme administrator passes in order of priority to

• any UK resident trustee(s) of the pension scheme
• any person(s) who controls the management of the pension scheme
• any person who established the pension scheme, or their successor
• if an occupational pension scheme, any employer whose employees are being provided with benefits under the scheme
• any trustee(s) of the scheme who is not resident in the UK.

Where none of the persons listed above have paid the tax liability, that liability passes to members of the scheme.

A member may be assessed on an appropriate share of the tax due, based on the value of the assets relating to them as a member, in relation to the overall value of the scheme.

An assessment may be made on any person who was a member of the scheme within the 3 years leading up to the tax liability arising.