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HMRC internal manual

Pensions Tax Manual

Registration: registering a pension scheme: HMRC decides not to register the scheme

Glossary  PTM000001

Section 156 Finance Act 2004

If HMRC decides not to register a pension scheme the scheme status will be updated online to show ‘Rejected’. The scheme administrator can view the updated status by logging in to the online service that was used to apply to register the scheme, either on Pension Schemes Online (for applications made before 4 June 2018) or Manage and Register Pension Schemes (for applications made on or after 4 June 2018).

HMRC will send the scheme administrator a Notification of Rejection. This notification will state the reason for HMRC’s decision.

The scheme administrator can appeal against HMRC’s decision not to register the pension scheme. The appeal should be made within 30 days of the scheme administrator being notified of HMRC’s decision not to register the scheme.

If following appeal a tribunal decides that HMRC should have registered the scheme the pension scheme is to be treated as having been registered on such date as the tribunal determines.