RPSM02304020 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Which pension schemes automatically become registered pension schemes?: Schemes which had tax approval backdated to a date before 6 April 2006

Schemes which had tax approval backdated to a date before 6 April 2006

HMRC accepts applications for approval of pension schemes until 30 June 2006. For more details, please see paragraph 2 of Pensions Tax Simplification Newsletter no 3, August 2005, which is published on the HMRC website at www.hmrc.gov.uk/pensionschemes/pts.htm.

In a case where HMRC issues an approval letter for a pension scheme after 5 April 2006, but the approval date is before 6 April 2006, the scheme administrator does not need to make an additional application to register the scheme. As the scheme will be retrospectively approved as at 5 April 2006, it is accepted as automatically becoming a registered pension scheme from the following day.