Policy paper

Pensions Tax registration

This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.

• From: HM Revenue & Customs and HM Treasury
• Published: 13 September 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Pensions Tax registration

HTML

Draft legislation: Pensions Tax relief

PDF, 79.9 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note for Pensions Tax relief

PDF, 118 KB, 2 pages

Details

This measure extends HM Revenue and Customs’ (HMRC) powers to refuse to register, and to de-register pension schemes to those which are master trusts and don’t have authorisation from the Pensions Regulator under their new authorisation and supervision regime, and to those pension schemes with a dormant company as a sponsoring employer.

Published 13 September 2017