RPSM04105060 - Technical Pages: Taxation: Other tax charges: Appeal against de-registration

Appeal against de-registration

The scheme administrator (or any other person who received the notification of withdrawal of registration because there was no scheme administrator) may appeal against HMRC's decision to de-register the scheme.

Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision. Under the appeal and review process either HMRC or, if necessary, a tribunal may decide whether the decision was right. If it is decided that the decision was wrong, the pension scheme is to be treated as if it had remained a registered pension scheme.