(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)
The prescribed person for the Part III Regulations can be the scheme administrator, the scheme trustees, any employer participating in the scheme, or any person who provides administrative services to the scheme. This means that we can target the party actually responsible for the failure to submit the requested information. The Divisional Manager will decide who should receive the notice, but if it is not the administrator we need to be sure it is reasonable to expect them to be able to supply the information.
