HMRC update guidance on the pension scheme practitioner role
Released 9 July 2018
HMRC have updated guidance on the role of a pension scheme practitioner to include what a practitioner cannot do on a scheme administrator’s behalf.
Find out about the pension scheme practitioner role explains how to register as a practitioner, manage a scheme on behalf of the scheme administrator and inform HMRC when ceasing to act as a practitioner. The guidance has been updated with what an authorised practitioner cannot do on a scheme administrator’s behalf. Certain actions can only be carried out by the scheme administrator and cannot be delegated. These include applications to register a pension scheme, making a scheme administrator’s declaration, amending administrator details including appointing an administrator and terminating an administrator, and authorising a practitioner.
View the updated guidance Find out about the pension scheme practitioner role.