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HMRC internal manual

Pensions Tax Manual

General principles: parties to a pension scheme: scheme administrator


Glossary  PTM000001


Sections 153(5), 158(zb) and (f) and 270 Finance Act 2004

In order to be registered by HMRC, a pension scheme must have a person (or persons) appointed who is responsible for complying with the functions and responsibilities of a scheme administrator under Part 4 of Finance Act 2004.

This person (or persons) is appointed as scheme administrator in accordance with the pension scheme’s rules. All persons that make up the scheme administrator must:

  • be resident in an EU member state or in Norway, Liechtenstein or Iceland (EEA states which are not EU states)
  • have made the declarations to HMRC required by sections 270(2) and (3) Finance Act 2004
  • be a ‘fit and proper’ person.

The scheme administrator is liable for various tax charges in connection with the scheme and if more than one person is appointed as scheme administrator, each will be jointly and severally liable for any tax charges or penalties.

Further information on the role, requirements, and responsibilities of the scheme administrator can be found at PTM150000.