Introduction Background
5.The information and inspection powers set out in Schedule 36 to Finance Act 2008 apply both to pension schemes established in the UK and those established outside the UK.
6.UK pension schemes are a special case and particular rules apply when HMRC issues a notice to require information or documents from a third party or a person who is not known.
7.The change brought about by the section ensures that the same rules in relation to inspection and requiring information apply for all pension matters, whether the pension scheme is registered in the UK or is a QROPS or former QROPS.