PSIPart23Appendix2 - Penalties Procedures: LSAS AVR Reminding Procedure (Effective Date on Or After 1 January 1996)
(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 Or Actuarial Certificate
Set up review on CORA using PS 9019 to issue PS 286 to
practitioner 21 months after effective
| The date (following issue of PS 286 CORA automatically sets up a diary BF for 6 weeks before due date | Issue PS 287 to scheme administrator |
| Diary BF to due date plus 7 days | If AVR or actuarial certificate not received, issue PS 7036 to scheme administrator and diary BF 30 days |
| If AVR or actuarial certificate not received, submit file to Section Manager to issue PS 7003 | If AVR or actuarial certificate received, proceed for penalties as at PSI23.1.16 or PSI23.1.17 |
