Income Tax (Earnings and Pensions) Act 2003 section 399A

Responsible person

Section 399A establishes a priority-based hierarchy to identify who counts as the "responsible person" for an employer-financed retirement benefits scheme, working through five categories in order until a responsible person is found.

• UK-resident trustees are the first choice as responsible person; if none exist, those controlling the scheme's management take on the role
• If neither of those categories applies, the employer who set up the scheme (or their successors) is responsible, provided they still exist
• Failing that, any current employer of employees receiving or due to receive benefits under the scheme becomes the responsible person
• As a last resort, non-UK-resident trustees of the scheme are treated as the responsible person