(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 clear reason for the delay is given when the report is submitted, proceed in accordance with the following paragraphs. If no reason (or an unclear reason) has been given, issue letter PS 7007 to the practitioner and a copy under covering letter PS 7007A to the scheme administrator where that is not the practitioner (both are available only on the PC network). This informs the practitioner that we are considering seeking penalties and asks them to give a reason for the delay (or expand on the unclear reason) within 30 days. Whether or not a reply to this request is received, at the end of the 30 days proceed in accordance with the following paragraphs.
