(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)
The administrator may forward either an AVR or a certificate
in a specified form. This is incorporated in form PS162 and must be
signed by a suitably qualified person (see
PSI20.8.20). Often, the
certificate forms part of the AVR. If the report does not include a
certificate, issue form PS174 to the practitioner.
