Member Addresses

There has to be an address linked to each member for HMRC reporting purposes.

For SSASs, addresses are trustee related i.e. the trustee address is entered first and then, on the member screen, an existing address is linked to the member. If a member is not a trustee (unlikely) then the person can be set up as a scheme contact so that the member address is linked to it. Addresses for SSAS members cannot be entered from the Member screen (to prevent the address for one person being stored twice – once under the trustee record and once under the member record). If a Member is linked to the wrong trustee, the ‘Link to Trustee’ button on the Member screen can be used again to change the link to the correct trustee.

For SIPPs, the position is less clear cut. Some providers set up SIPPs on the basis that the member is not a trustee, others make all members trustees and others allow the member to choose. For some SIPPs, as well as the member having the option of being a trustee, there can be other trustees e.g. a financial adviser. To cater for all these possibilities, the Member screen for SIPPs will allow a new address to be entered or a link to be established to an address already entered for the same person as a trustee. There is a possibility that addresses could be duplicated but administration practices could be adopted to avoid this. If addresses are duplicated, the ‘Link to Trustee’ button can be used to use the trustee address and archive the member address.

It is not intended that one member is linked to the address of another person e.g. the address should be entered separately for a husband and wife rather than trying to link to one record.