Registration and approval issues – Pensions Barrister
‘Everyone will be familiar with the requirement to provide the prescribed information to be recorded on the register of qualifying occupational and personal pension schemes maintained by tPR,1 and with the obligation to register a pension scheme with HMRC in order to qualify for the tax reliefs available to pensions.2 This article discusses three issues relating to registration and the associated issue of approval of amendments that may not be so common but which may arise occasionally in practice.’
Pensions Barrister, 27th April 2023
Source: www.pensionsbarrister.com
