SE15036 - Non-approved retirement benefits schemes: administrator

Section 611AA ICTA 1988

SE15035 states that in some circumstances the scheme administrator is assessed. If guidance on the making of assessments is necessary, refer to Business Management Services Division.

Identify the “administrator” by the following:

• if the Scheme is a Trust and none of the Trustees are resident in the UK, the trustees are obliged to ensure that a UK resident is appointed to deal with the scheme’s tax liabilities. That appointee is the administrator.
• if the scheme is a Trust and any Trustee is resident in the UK, the administrator is any one of the Trustees
• if the scheme is not a Trust and the person who established it is not resident in the UK, that person is obliged to ensure that a UK resident is appointed to deal with the scheme’s tax liabilities. That appointee is the administrator
• if the scheme is not a Trust and the person who established it is resident in the UK, that person is the administrator