PSI23.1.10 - Penalties Procedures: Information Required Without Notice - Report in time


(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 you receive a report first consider whether it is complete and in time and note the reverse of stats from PS 561 accordingly. If it is complete and in time, process in the normal way. Do not issue an acknowledgement unless asked.