(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)
Where a notice has been issued no initial or ongoing penalty can be imposed once the information has been received, even when it is late and penalty proceedings have been commenced. It is therefore crucial that whenever a case has been referred for penalty action or for issue of a notice, post sifters, Examiners and Pension Assistants are particularly vigilant to see whether the requested information is received. If any such post is received refer it immediately by hand to your Divisional Manager or the head of PSCU as appropriate.
