(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 there are any deficiencies in an incoming application form
or the accompanying documentation (e.g. missing tax office
reference; missing documentation such as AVR; form not signed
etc.), the Examiner E1 in Applications will tick the box marked REJ
and return the application to the sender accompanied by a stock
letter on form PS197 giving the reason for rejection.
