RPSM02309030 - Scheme administrator pages: Registering a pension scheme with HMRC: de-registration of a pension scheme: What happens when a pension scheme is de- registered?

What happens when a pension scheme is de-registered?

HMRC must notify the scheme administrator when it de-registers a pension scheme.

The notification must state the date on, and after which, the scheme will not be a registered pension scheme.

If there is no scheme administrator, the notification must go to any person who has responsibility for the scheme’s obligations, and who can be reasonably identified by HMRC. An obligation relating to the scheme means an obligation to meet a liability under Part 4 of Finance Act 2004 that was otherwise a liability of the scheme administrator.