(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)
In the exceptional case where you think that a "reasonable excuse" has been given, complete form PS 80 (see PSI23.1.18), leaving the box "Why reason is unacceptable to PSO" blank, and refer it to the C1 decision maker along with a short submission explaining why you think the reason is a good one.
