PSI20.6.22 - Funding and Surpluses: Surpluses - General - Cases Working on Interim Documentation - Authorisation of Refunds

(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)

Although the General Section Divisional Managers are responsible for authorising refunds on cases which fall within their Sections, SFS is responsible for issuing the letters giving our agreement. In any correspondence take care not to give the impression that a proposed refund is agreed unless SFS has already done so.

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