RPSM02404000 - Employer pages: Registering a pension scheme with HMRC: schemes set up before 6 April 2006: Contents

Contents

RPSM02404010My scheme was set up before 6 April 2006; how does it become a registered pension scheme?
RPSM02404020I don’t want my scheme to be a registered pension scheme
RPSM02404030Tax position on opting out of registration
RPSM02404040Unapproved pension schemes at 5 April 2006
RPSM02404050Application for tax approval received on or after 6 April 2006, but approval required from a date before 6 April 2006