(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)
Any case where the Commissioners decide not to impose a penalty (as opposed to imposing a nil penalty) should be referred immediately to PSCU. We may decide to appeal against the decision (to the High Court) and there is a very tight deadline of 30 days from the date of the Commissioners' hearing.
