PSI23.1.31 - Penalties Procedures: Information Required Without Notice - HMIT Requests for Summaries


(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)

Some Inspectors taking a case on our behalf may ask for a summary to help them present the case to the Commissioners. If so, the Section penalty specialist should prepare this using form PS 80J as a model.