(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)
Place the completed PS 80 on top of the correspondence on the right hand side of the file. Attach a penalty flag to the file and pass it to the C1 decision maker, who will decide whether the case should go to the Commissioners, and if so will pass the file to the Section penalty specialist. The penalty specialist will issue letter PS 80E to the practitioner, or to whoever submitted the reason for the delay in reporting, and a copy to the administrator (if different) under covering letter PS 7007A. At the same time the penalty specialist will prepare a green sub-file to be referred to the Inspector. The sub-file should contain the following:
For ease of reference a copy of all relevant correspondence regarding a penalty case and copies of forms PS 80, 80A, 80B and 80F should be filed in a second green file which should be kept in the file pouch.
