(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)
REMEMBER TO CANCEL CORA REVIEWS IMMEDIATELY FOLLOWING RECEIPT OF AN AVR
| Set up review on CORA using PS 9019 to issue PS 7000 to practitioner nine months after effective date (following issue of PS 7000 CORA automatically sets up a diary BF for 6 weeks before due date | Issue PS 7001 to scheme administrator |
| Diary BF to due date plus 7 days | If AVR not received, issue PS 7036 to scheme administrator and diary BF 30 days |
| If AVR not received, submit file to Section Manager to issue PS 7003 | If AVR received, proceed for penalties as at PSI23.1.16 or PSI23.1.17 |
EXCEPTIONS
Where this procedure does not fit the circumstances of a
particular case, refer to
PSI23.1.6.
