RPSM12308505 - Scheme Administrator Pages:
Information Requirements and Administration: Overseas requirements:
Qualifying recognised overseas pension schemes: Undertaking to be
made to HMRC by scheme manager
Undertaking to be made to HMRC by scheme manager
| [The Pension Schemes (Categories of Country and
Requirements for Overseas Pension Schemes and Recognised Overseas
Pension Schemes) Regulations 2006 [SI 2006/206] |
For the scheme to be considered a
qualifying recognised overseas pension scheme, the
scheme manager of a
recognised overseas pension scheme must undertake
to HMRC
- to comply with any information
requirements imposed on him and
- to inform HMRC if the scheme ceases to be
a recognised overseas pension scheme.
Undertakings may be made electronically to HMRC.
The scheme manager must provide to an officer of HMRC
- the name of the country in which the
recognised overseas pension scheme is established
- evidence that the conditions in regulation
3(4) of the Pension Schemes (Categories of Country and Requirements
for Overseas Pension Schemes and Recognised Overseas Pension
Schemes) Regulations 2006 [SI 2006/206] are satisfied (see
RPSM14101050)
- any other evidence required in writing by
an officer of HMRC.
The evidence may be provided electronically to HMRC.
