If your client has sufficient units in Scottish Widows Pension Funds, they may not need to use the Control Account.
You and your client can access the Control Account(s) online (your client will have read-only access).
If a Control Account has a positive balance it may receive positive balance adjustments, currently calculated at a rate of 0.1% each year.
Should a Deferred Charge occur, each day it cannot be collected from the Control Account the Deferred Charge will increase. The rate of increase is currently equal to the Bank of England Base Rate plus 0.50%.
For more details see:
Keeping Control of Retirement Account
Adviser Technical Guide