New powers announced in the Budget will enable HMRC to help prevent pension liberation schemes being registered.
Legislation will be introduced in Finance Bill 2014 to amend Finance Act 2004.
This will make it easier for HMRC to de-register pension liberation schemes.
The changes include a provision that HMRC may refuse to register a scheme, or de-register an existing scheme if, in HMRC's opinion, the scheme administrator is not a fit and proper person.
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The Treasury document stated: "The changes also provide that surrendering pension rights in favour of an employer to fund an authorised surplus payment is subject to tax as an unauthorised payment.
"Legislation will also be introduced in the Finance Bill to ensure that regulatory redress in the form of transfers of sums and assets to registered pension schemes under certain orders by the Pensions Regulator or the courts are taxed and relieved, and that independent trustees appointed at the instigation of the Pensions Regulator will not be liable for tax that arose before they were appointed."
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Ian Hammond, managing director of Rowanmoor Group said: "We are in the process of digesting the implications of this Guidance Note.
"As the UK's largest independent SSAS provider we also support the requirement for a fit and proper administrator to be appointed as we have been calling for this for some time."
The changes take effect from 20 March, bar the fit and proper person and the regulatory interventions alterations, which will have effect from 1 September.