Have you been an 'active' member of a registered scheme at any time after 5 April 2006?

You are considered to be an 'active' member of a registered pension scheme when -

• Relevant benefit accrual occurs under any of your arrangements in a registered pension scheme. Relevant benefit accrual occurs in different ways depending on whether the arrangement under which your benefits are being provided is a money purchase arrangement or a defined benefit or cash balance arrangement.
• A transfer is made from any of your arrangements in a registered pension scheme and that transfer is not a permitted transfer
• You set up a new arrangement under a registered pension scheme otherwise than to receive a 'permitted transfer'.

For further guidance on relevant benefit accrual and permitted transfers refer to the Registered Pension Schemes Manual pages RPSM 03104080 and 03104090 respectively. The Registered Pension Schemes Manual can be accessed using the link in the left hand side bar.