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HMRC internal manual

Pensions Tax Manual

• From: HM Revenue & Customs
• Published: 27 March 2015
• Updated: 17 April 2018, see all updates

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1. Contents
2. PTM150000

The scheme administrator: contents

1. PTM151000

   Essential principles
2. PTM152000

   Pre 6 April 2006 schemes - who is the scheme administrator
3. PTM153000

   The fit and proper person test
4. PTM154000

   Changing scheme administrators
5. PTM155000

   Default of scheme administrator - liabilities pass to another person
6. PTM156000

   Liability on appointment of an independent trustee
7. PTM157000

   Authorising a practitioner
8. PTM158000

   Other scheme administrator rights
9. PTM159000

   Penalties

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