RPSM03100500 - Technical Pages: Protecting pension rights from tax charges: Notifying HMRC: Contents

Notifying HMRC of reliance on protection: Contents

RPSM03100510Notifying HMRC of a claim for protection
RPSM03100520Who should complete the notification form?
RPSM03100530What happens after the notification has been submitted to HMRC?
RPSM03100540Appeals against HMRC refusing to issue a certificate
RPSM03100550Requirement to keep supporting documentation
RPSM03100560Amending details
RPSM03100570Late submission of notifications
RPSM03100580Notifying cessation of enhanced protection
RPSM03100590HMRC review of information provided in notifications
RPSM03100600Procedure for HMRC enquiries into notifications
RPSM03100610Appeal against a notice for information issued by HMRC
RPSM03100620HMRC changes or cancels a certificate
RPSM03100630Fraudulent or negligent information

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