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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trusts for particular purposes: employment-related trusts - approved retirement benefits schemes and registered pension schemes

Before 6 April 2006, some retirement benefit schemes were approved for tax purposes by HMRC as ‘approved retirement benefit schemes’.

From 6 April 2006, these schemes automatically became ‘registered pension schemes’ under the new pensions tax legislation in Finance Act 2004 (unless they opted out). The approval system ceased and new pension schemes could become ‘registered pension schemes’ for tax purposes from 6 April 2006 or any later date.

These types of pension schemes are the responsibility of Pension Schemes Services, Fitz Roy House, Castle Meadow Road, Nottingham NG2 1BD

You should normally direct any request for advice to that office.