(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 the summons notice, PS 80B, is incorrectly served on the administrator, for example, if it is discovered that the address of a trustee is in fact incorrect, or that one of the trustees has not, but should have been, notified, it will be necessary to notify the Inspector without delay, in order that a fresh summons may be issued. This may result in rescheduling the hearing date. If information has already been laid, it will not however be necessary to lay information again.
