PSI23.1.4 - Penalties Procedures: Information Required Without Notice - Regulation 4 - Alterations to Effective Date

(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)

Requests to change the effective date of AVRs should be examined carefully for any suggestion of manipulation. If necessary, refer to your Section Manager.