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HMRC internal manual

International Manual

Double Taxation applications and claims: applicants/claimants: pension funds: How you recognise a pension fund

You will generally recognise a pension fund by its title, for example “[Name of Company] Employees’ Retirement Fund”.

Sometimes the fund will have a title such as “[Name of Company Pension Fund Number 3” which suggests that it may be a form of pooled pension fund; see INTM336060. You may need further information about such a fund before you can process its claim.

If the nature of the fund is not clear from its title, you may need to enquire about its status.