RPSM02304010 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Which pension schemes automatically become registered pension schemes?: Schemes which have tax approval from a date before 6 April 2006

Schemes which have tax approval from a date before 6 April 2006

Any pension scheme which had tax approval on 5 April 2006 automatically becomes a registered pension scheme from 6 April 2006 (unless those responsible for it have sent notification to HMRC before 6 April 2006 that the scheme is not to be treated as a registered pension scheme - see RPSM02305000).

No action by the scheme administrator of such a scheme is necessary to achieve registered status. For further information see RPSM02100020.

Some pension schemes had split approval on 5 April 2006 (that is, a section of the scheme membership was treated as belonging to an approved scheme, and another section was not). In such a scheme, that part of the scheme which was treated as approved is automatically a registered pension scheme from 6 April 2006. The other part(s) are not registered pension schemes.