Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what changes HMRC made to the process for registering occupational pension schemes in (a) 2006 and (b) 2014; and what the reasons were for those changes .

HMRC is responsible for registering pension schemes where they wish to benefit from the tax reliefs available to pensions.

As a result of pension tax simplification, pension scheme registration was moved to a new online digital system in 2006.

As part of a wider government response to concerns surrounding pension scams, in 2014 legislation was introduced to enable HMRC to refuse registration where the scheme administrators were not considered to be fit and proper.