DEFINED CONTRIBUTION CLOSURE SCAN

摘要

Following the abolition of contracting-out on a Defined Contribution (DC) basis in April 2012, HMRC plans to perform a one-off 'closure' scan in early 2013. The scan will automatically close any open Appropriate Personal Pension/ Appropriate Personal Pension Stakeholder Pension and Contracted-out Money Purchase/ Contracted-out Money Purchase Stakeholder Pension scheme memberships using a termination date no later than 5 April 2012.