RPSM03100540 - Technical Pages: Protecting pension rights from tax charges: Notifying HMRC: Appeals
Appeals against HMRC refusing to issue a certificate
[Reg 14 The Registered Pension Schemes (Enhanced Lifetime Allowance)Regulations 2006 – SI 2006/131]HMRC can refuse to issue a certificate if in their opinion the
notification form is incomplete or contains errors. If HMRC gives
notice that they have decided to refuse to issue a certificate the
individual can appeal.
Pages at
RPSM12102000 onwards, explain the
appeals process and time limits, including the possibility of a
HMRC review of the decision.
HMRC will issue a certificate from an appropriate date.
| Glossary ( RPSM20000000) |
