RPSM02305000 - Scheme administrator pages: Registering a pension scheme with HMRC: opting out of automatic registration: Contents

Contents

RPSM02305010The pension scheme is approved before 6 April 2006, but I want to opt out of automatic registration. How do I do this?
RPSM02305020Tax charge on opting out
RPSM02305030Who is responsible for paying tax on opting out?
RPSM02305040What happens once HMRC knows the value of the fund on opt-out?