RPSM02402040 - Employer pages: Registering a pension scheme with HMRC: applying for registration: Does the pension scheme have to be registered?

Does the pension scheme have to be registered?

You are not required to register your pension scheme with HMRC.

If you do not, and it is an occupational pension scheme, it will be treated as an employer- financed retirement benefit scheme (EFRBS). Guidance on the tax treatment of EFRBS which are under trust is in the Employment Income Manual (EIM) from page EIM15000 onwards.

The 'responsible person' in relation to an employer-financed retirement benefit scheme must inform HMRC of its establishment. See RPSM02308020.