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Pension liberation—an introduction
Practice notes

This Practice Note looks at pension liberation fraud, what it is, why it happens, its structures and characteristics (eg pension liberation schemes such as pension reciprocation plans, layering arrangements, the use of Self Invested Personal Pensions (SIPPs) and ‘unregulated’ investments). This Practice Note also covers the considerations for the various parties involved (eg lawyers, pension savers, regulated advisers, trustees, administrators, SIPP providers, unregulated introducers, investment providers) and government measures to combat pension scams (eg the ban on pensions cold calls/cold calling, restrictions to the statutory right to transfer, the HMRC registration requirement for a non-dormant employer).

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