Shares in the sponsoring employer

For more information regarding Indirect Holding see RPSM07109410 onwards.

Other useful definitions

Genuinely diverse commercial vehicle – see RPSM07109420
Investment Regulated Pension Scheme – see RPSM07109050

RPSM means The Registered Pension Schemes Manual which is published at www.hmrc.gov.uk/pensionschemes

A sponsoring employer is:

• the employer (or employers) who established the scheme to provide benefits for their employees in respect of their employment with the employer
• any employer whose employees have benefits provided under the scheme in respect of their employment with that employer.