Pensions Simplification - Role of Practitioner.

These notes are intended as an overview of the role of a practitioner of a stand-alone group life assurance scheme which is Registered with Her Majesty's Revenue & Customs (HMRC).

This is not a definitive document and you should obtain independent advice to ensure this guidance meets your particular situation. Unum does notaccept any responsibility for any loss which may arise from reliance on the information enclosed.

A practitioner is anyone acting on behalf of a scheme administrator in relation to a Registered scheme, as defined by section 270 Finance Act 2004, or Schedule 36 Finance Act 2004.

The scheme administrator can authorise HMRC to deal with different practitioners for different functions, for example Pension Scheme Return, Accounting for Tax Return, Event Report.

HMRC provides guidance for scheme administrators about practitioners in the Registered Pension Schemes Manual (RPSM) on their website:www.hmrc.gov.uk/manuals/rpsmmanual/

This is in Chapter 2 of the scheme administrators section, 'Other Functions of Pension Schemes Service Online' - Contents - RPSM02307000.

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Who can be a practitioner?

The scheme administrator decides whom they want to authorise as a practitioner (with that person's agreement).

For example, it may be:

A third party administrator.
An accountant or agent.
An actuary.
A legal adviser.
Someone or a team in-house.
An independent adviser.

Unum does not act as a practitioner.

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Authorising a Practitioner.

A scheme administrator can authorise a practitioner through the Pension Schemes Service Online, once they have registered the pension scheme with HMRCusing the registration function of that online service. This can be done on the same day or at another time.

The practitioner's address and contact details will be needed when authorising, as well as the Practitioner ID Number and Address Number they have been given by HMRC.

When the scheme administrator has successfully authorised HMRC to deal with a practitioner on their behalf, HMRC will send a message to the practitioner telling him that HMRC is now authorised to deal with him.

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Authorised practitioner.

This is a practitioner whom a scheme administrator has authorised HMRC to deal with on the scheme administrator's behalf in relation to a registeredpension scheme. If HMRC is authorised to deal with a practitioner, this means that:

The practitioner has the right to view information relating to a particular registered pension scheme on the Pension Schemes Service Online.
The practitioner will receive information from HMRC in relation to that registered scheme.

HMRC will correspond in the first instance with the practitioner for the scheme, instead of the scheme administrator.

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Unauthorised practitioner.

This is someone the scheme administrator may use to act for them in relation to a particular scheme, but whom they have not given HMRC authority to dealwith. In this case, HMRC will correspond with the scheme administrator.

Pension Schemes Service Online will not link them to the scheme, but it will link them to any submission made on behalf of the scheme administrator. Anunauthorised practitioner will be able to file reports and returns on behalf of the scheme administrator. They will be able to view any information they havesubmitted, but not amendments to it made by the scheme administrator or by an authorised practitioner.

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Unum Limited is authorised and regulated by the Financial Services Authority. Registered in England 983768.

We monitor telephone conversations and e-mail communications from time to time for the purposes of training and in the interests of continually improving the quality of service we provide.

Registered Office:

Milton Court, Dorking,
Surrey, RH4 3LZ
TEL: 01306 887 766
FAX: 01306 881 394
TXT TEL: 01306 887 784

UP1148 06/2007

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