(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 you are unable to meet our published response time, you
should let the customer know the reason for the delay within the
first target period. You may use form PS36 for general delays and
form PS37 for delays caused by the need to refer elsewhere for
advice before replying.
In certain circumstances you might think it more advisable to
contact the practitioner by telephone.
