HMRC may withdraw the registration of a pension scheme by notifying the scheme administrator, or if there is no such administrator, the person or persons who have responsibility for the discharge of any obligation relating to the scheme and whom it is reasonably practicable for HMRC to identify. The notification must state the date on and after which the scheme will not be registered (FA 2004, s. 157).
Grounds for de-registration
Registration may only be withdrawn if it appears to HMRC that:
•the scheme was not established wholly or mainly for the purpose of making authorised payments of pensions and lump-sums, or is not being maintained for such purposes;