PTM161500 - Pensions Tax Manual - HMRC internal manual
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
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The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
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What an authorised practitioner is A scheme administrator can appoint someone to act on their behalf (a practitioner) in relation to one or more aspects of the management of the pension scheme. The scheme administrator must authorise HMRC to deal with that practitioner via the service on which the pension scheme is registered: Pension Schemes Online, or the Managing Pension Schemes service. The practitioner must be registered with HMRC. They must register via the Managing Pension Schemes service if the pension scheme they want to act for is held on that same service. If a practitioner wa...