Until 6 April 2006, a small self-administered scheme was required to have a pensioneer trustee among its trustees. Essentially, this was a professional trustee who was not connected or associated with the scheme members, trustees or employer. The pensioneer trustee had to be approved by HM Revenue & Customs (HMRC) and was responsible for certain administrative duties, mainly relating to the scheme's dealings with HMRC. The Finance Act 2004 abolished the role and duties of the pensioneer trustee, but in practice many small schemes continue to have a professional trustee performing a broadly similar role.