PSI22.1.32 - Operational Procedures: Applications - Approval - Referral for Full Examination

(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)

If any of the following conditions apply CORA will classify the file to be sent for full examination, the payband of Examiner being determined by the guidelines in Section 1 of this Part:

1. The employer has had a refund from another scheme in the previous 6 years ( PSI20.9.12-23);
2. The employer is, or appears to be, an investment company ( PSI22.6.7) or an overseas company ( PSI15.1.3-4);
3. The grade to which the application has been allocated is not Examiner (E1) (e.g. SSAS);
4. The presence of non-standard, amended standard, or standard documents without a verified standard reference number;
5. All Hancock Annuities are referred for full examination.

An application referred for full examination will be given an approval status of “unapproved”, and the practitioner advised of the PSO file reference number.