(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)
It may come to your attention that a reportable event has taken place but PSO has apparently not been notified within the appropriate statutory deadline, e.g. when you are examining an AVR. Check the file to see whether any other correspondence acknowledges or refers to the report having been received. If there is no indication that the report was received, issue letter PS 80 D to the practitioner, with a copy to the administrator. This asks for submission of all the required information on the specified form and the reason for the delay in reporting and advises that we are considering seeking penalties. Diary BF the file 30 days then proceed in accordance with PSI23.1.16 or PSI23.1.17, unless the practitioner claims that the report was made in time.
