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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: employment-related trusts - retirement benefits schemes and registered pension schemes

Pension scheme had approval (up to 5 April 2006)

If a retirement benefits scheme had tax approval, Trust Offices did not need to be involved. The tax office holding the employer’s file issued any SA returns that were required.

Registered pension schemes (from 6 April 2006)

If the trust is a registered pension scheme. Trust Offices do not need to be involved. Pension Schemes Services will issue any Registered Pension Schemes Self-assessment Tax Returns that are required.

The instructions in the SA Manual are at ‘Returns/return issue/pension scheme returns’.

Pension scheme had lost its approval (before 6 April 2006), or has ceased to be a registered pension scheme

All cases are proper to Trusts & Estates Nottingham.

In both cases they treat the pension schemes like an EFRBS (TSEM5300)

Employer-financed retirement benefits schemes

The Trust Offices deal with employer-financed retirement benefits schemes