freedom from constraint

Last month's article looked at some of the complexities of the new registered pension scheme (RPS) regime. The compliance regime for unregistered schemes compared to the RPS regime is 'light touch' and no specific qualification is required to administer an unregistered scheme. All reporting can be done through the SA900 annual self assessment trust return (which must be filed electronically by 31 January or by hard copy by 31 October following 5 April). The SA900 is available online and can be downloaded as an easy-to-use Microsoft Excel spreadsheet, either as a standalone version or wit...