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<p>HMRC is responsible for registering pension schemes where they wish to benefit
from the tax reliefs available to pensions.</p><p> </p><p>As a result of pension tax
simplification, pension scheme registration was moved to a new online digital system
in 2006.</p><p> </p><p>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.</p>
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