PSI23.1.8 - Penalties Procedures: Information Required Without Notice - SSAS AVR Reminding Procedure - General

(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)

To make sure that our reminding procedures are as efficient, consistent and effective as possible, please note the following points:

• Make sure that all AVR reviews are set up on CORA using form PS 9019.
• All SSAS and LSAS BFs should be checked as soon as they come out of the racks or back from the repository to make sure that, where a CORA review has not been set up, the appropriate action can be taken as quickly as possible.
• Refuse any requests from practitioners either to not issue or to delay the issue of the reminder to the administrator. Refer any practitioners making persistent requests to BSS.
• It is not necessary to keep a copy of each form issued on the file unless they have been tailored to meet individual circumstances. Simply make a note on the PS 200 (record of open points, which should be attached to the left hand side of every self- administered scheme file) of what has been issued, when and to whom.
• You must remember to cancel existing CORA AVR reviews as soon as the AVR is received. Threatening penalties or withdrawal of approval when we are in possession of the AVR will justifiably lead to complaints.