Policy paper

Pensions Tax registration

This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.

Documents

Draft legislation: Pensions Tax relief

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Details

This measure extends HM Revenue and Customs’ (HMRC) powers to refuse to register, and to de-register pension schemes to those which are master trusts and don’t have authorisation from the Pensions Regulator under their new authorisation and supervision regime, and to those pension schemes with a dormant company as a sponsoring employer.

Published 13 September 2017