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HMRC internal manual

Pensions Tax Manual

HM Revenue & Customs
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General principles: parties to a pension scheme: authorised practitioner


Glossary PTM000001


Scheme administrators can appoint a practitioner to act on their behalf in connection with the management of the pension scheme. For example, they may appoint: 

  • a third party provider of administration services
  • an accountant/auditor
  • a legal adviser, or
  • someone else.

A scheme administrator may authorise HMRC (via Pension Schemes Online) to deal with such an appointed practitioner in connection with a particular registered pension scheme. If they do:

  • HMRC will correspond with and issue information regarding that scheme to the authorised practitioner (instead of the scheme administrator), and
  • the practitioner can use Pension Schemes Online for Practitioners and will be able to view the same information for the scheme as the scheme administrator can (except for details of other authorised practitioners).

HMRC cannot discuss a scheme administrator’s tax affairs with anyone other than the scheme administrator or their authorised agent.

Further information on authorised practitioners can be found at PTM157000.