Commentary

A4.119 Retirement benefits schemes

Administration and compliance

A4.119 Retirement benefits schemes

A4.119 Retirement benefits schemes

Registered pension schemes

The detailed requirements1 regarding provision of information by administrators of registered pension schemes are described in Division E7.2, where a summary of the previous rules is also provided. It is important to note that, in addition to returns required by a notice issued by HMRC, certain information has to be supplied without the issue of a notice.

Schemes other than registered pension schemes

An employer who operates an employer-financed retirement benefits scheme2 (which is neither an approved registered scheme nor a 'section 615(3) scheme') is required to give particulars

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial