RPSM02307010 - Scheme Administrator Pages: Registering a pension scheme with HMRC: Authorising practitioners and other functions available in Pension Schemes Online: Authorising practitioners - what is a practitioner?

Authorising practitioners - what is a practitioner?

A practitioner is anyone acting on behalf of a scheme administrator as defined by section 270 Finance Act 2004, or Schedule 36 Finance Act 2004.

What is an authorised practitioner?

This is a practitioner who a scheme administrator has authorised HMRC to deal with on the scheme administrator's behalf in relation to a registered pension scheme. If HMRC is authorised to deal with a practitioner, this means that

• the practitioner has the right to view information relating to a particular registered pension scheme on Pension Schemes for Practitioners
• the practitioner will receive information from HMRC in relation to that registered pension scheme.

HMRC will correspond in the first instance with the practitioner for the scheme, instead of the scheme administrator.

A scheme administrator can authorise a practitioner on Pension Schemes for Administrators, once they have registered the pension scheme with HMRC. Once authorised, the practitioner is linked to the scheme. See following pages for further information.

What is an unauthorised practitioner?

This is someone the scheme administrator may use to act for them in relation to a particular scheme, but whom they have not given HMRC authority to deal with. In this case, HMRC will correspond with the scheme administrator.

They will not be linked to the scheme, but they will be linked to any submission they make on behalf of the scheme administrator. An unauthorised practitioner will be able to file reports and returns on behalf of the scheme administrator. They will be able to view any information they have submitted, but not amendments to it made by the scheme administrator or by another practitioner.