(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 an appeal against the penalty has not been lodged by the end of the BF period, you can destroy all papers on the penalties sub-file except the PS 80 and PS 80C. Mark the sub-file prominently with a red "K" to prevent it being weeded and place it in the file pouch. These forms should help you to process any subsequent penalty action.
