PSI17.2.33 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Taxation of Payments to Scheme Members - Unauthorised Lump Sum Payments - Procedure Following Section 600 Action

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Once all section 600 action has been completed in accordance with PSI17.2.32, the case should be referred to Compliance Audit Section so that the tax charge can be recorded on the compliance database.

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