(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 no response is received to form PS 7010A (or any equivalent form indicating that we would issue a formal notice for outstanding information), submit the file to your Divisional Manager together with a draft notice on form PS 82 (available only in paper form). You must not add a request for any information that has not already been requested. The Divisional Manager will sign the notice and issue it to the relevant person, with a copy going to the practitioner if they are not the recipient. (If the practitioner is the recipient, however, a copy will not be sent to the administrator.) Nobody below B2 level is authorised to issue a formal notice. We must allow the recipient a minimum of 28 days to provide the information or documents.