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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Non-approved schemes: definition of 'administrator'

Section 401 ITEPA 2003 and Section 611AA ICTA 1988

EIM15409 states that in some circumstances the scheme ‘administrator’ is assessed. If guidance on the making of assessments is necessary, refer to SDS.

The administrator of a non-approved scheme is identified as follows:

  • 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.