(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 procedure for LSAS AVR reminders is as follows:
a. Examiners should enter the appropriate details on form
PS9019;
b. Applications will generate automatic letters which are
passed on to Customer Service E2s as a prompt that the reminder
process is due to begin;
c. On receipt of the letter from Applications, the Customer
Service E2 should recall the file and enter a diary b/f date of 7
days after the due date for referral to the Examiner E1;
d. When the diary b/f period has expired, the E2 should check
to see if the AVR has been received - if it has, the report can be
placed on the file and once a new review has been set up the file
can be returned for off-site storage;
e. If the AVR
has not been received, the file should first be
passed to the D manager for counting under PFW. It can then be held
in the racks and the Examiner E1 should issue stock letter PS 7002
to all parties and enter a diary b/f date 30 days forward with a
CORA marking of WDAV;
f. When the 30 day diary b/f period has expired, the E2
should check to see if the AVR has been received - if it has, the
report can be placed on the file and once a new review has been set
up the file can be returned for off-site storage;
g. If the AVR
has still not been received, the E2 should refer
the file to WDAV.
Remember to cancel any outstanding CORA reviews immediately
on receipt of the AVR.
