Learning Material Sample

Workplace pensions

3. Qualifying pension schemes

What makes a pension scheme a Qualifying Workplace Pension Scheme?

An employer can use any pension scheme for automatic enrolment provided it is a "qualifying scheme". A qualifying scheme must be:

Registered with HMRC for UK tax purposes. Note – a scheme not...

Shortened demo course. See details at foot of page.

...bution basis and a default investment option.

Using an overseas pension scheme

It is possible for the employer to use an overseas pension scheme as a qualifying pension scheme provided it meets the quality standards and is regulated in the country in which it is established.

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