(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 a report is received without the required supporting documentation, e.g. a loan agreement, or if an important entry on a report form is left blank or shown as "to follow", the report is incomplete. Tell the practitioner and ask for the outstanding information or documents to be submitted before the statutory deadline. If that deadline has already passed do not wait for the missing information/documents, proceed immediately as below as there is a possibility of ongoing penalties in these cases, see PSI23.1.30.
