(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)
When receiving a cheque, the nominated person in the
Applications Team should confirm that the entry in the ledger
corresponds with the cheque. If the cheque and the details of the
entry tally, then the ledger should be signed to confirm receipt.
If the cheque is in order, you must ensure that that it is
sent to Accounts Office on the day of receipt ( seePSI22.4.40).
For problems with cheques (incorrectly completed; sent in
error etc.) see
PSI22.4.36-37.
