(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 all or part of the requested information remains outstanding 28 days after the date of the Commissioners' hearing at which an initial penalty was awarded, refer the file to the B1 in charge of PSCU who has been authorised to levy ongoing daily penalties.
