Before a private pension arrangement such as a SIPP can be in place, the AE process must first be followed with the worker being enrolled, if eligible, and then opting out.
Further, at the time of re-enrolment, the worker would need to be re-assessed and re-enrolled into a qualifying pension scheme if they meet the re-enrolment criteria, and then opt-out again before going into their present non-qualifying SIPP.
