RPSM02309020 - Scheme administrator pages: Registering a pension scheme with HMRC: de-registration of a pension scheme: Who can de-register a pension scheme?

Who can de-register a pension scheme?

A registered pension scheme may only be de-registered by HMRC.

There is no provision for voluntary de-registration by a registered pension scheme itself.

HMRC will only de-register an entire pension scheme. It will not de-register any individual's arrangement(s) in isolation.