RPSM02304050 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Which pension schemes automatically become registered pension schemes?: Public service pension schemes

Public service pension schemes

Approved pension schemes

For public service pension schemes that were approved by HMRC at 5 April 2006, see RPSM02304010 or RPSM02304020.

Statutory pension schemes

Pension schemes set up by statute before 6 April 2006 become registered pension schemes on 6 April 2006. The definition of a statutory pension scheme is at section 611A Income and Corporation Taxes Act 1988. There is no need for a scheme administrator of such a statutory pension scheme to take any action to register the scheme. This also applies in the case of a public sector scheme which is not set up under statute, but which is treated by HMRC on 5 April 2006 as if it were a statutory pension scheme.

Parliamentary pension schemes or funds

The following schemes and funds which were set up before 6 April 2006 are automatically treated as having become registered pension schemes on 6 April 2006

• The Parliamentary Contributory Pension Fund
• Any scheme for members of the Scottish Parliament
• Any scheme for members of the Welsh Assembly
• Any scheme for members of the Northern Ireland Assembly
• The Members' Contributory Pension (Northern Ireland) Fund
• The Assembly Contributory Pension Fund.

There is no need for a scheme administrator of such a Parliamentary pension scheme to take any action to register the scheme.