(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 with the cheque - e.g. it has
not been made payable to 'Inland Revenue', not signed, not dated
etc. - you will have to send it back immediately under cover of
stock letter PS 45A advising any corrections that need to be
made.
