PSI20.6.24 - Funding and Surpluses: Surpluses - General - Cases Working on Interim Documentation - AVRs and Certificates

(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)

SFS is responsible for the examination of the actuarial valuation reports (AVRs) and/or certificates in these cases and for checking the proposals for the elimination of the excessive surplus. Where necessary, SFS will also pursue the question of the implementation of such proposals.

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