PSI23.2.6 - Penalties Procedures: Notices Requiring Particulars and Documents - Penalty Action


(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 the administrator does not comply with the notice within the time allowed (allowing 7 days grace as in PSI23.1.12) should complete forms PS 81, 81A, 81B, 81C and 81F which are available only on the PC network. These forms vary from the PS 80 series only insofar as they are designed for cases in which notices have been issued and you should follow the guidance at PSI23.1.16-23. The procedure differs only insofar as submissions should be made to your Divisional Manager rather than your Section Manager.