RPSM03100570 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Late notifications

Late submission of notifications

[Reg 12 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

A notification for protection of benefits built up before 6 April 2006 can only be made after 5 April 2009 in exceptional circumstances. The claimant must

• have a reasonable excuse for not notifying HMRC of their notification before 6 April 2009, and
• make the notification to HMRC without unreasonable delay after the reasonable excuse ceases to apply.

If HMRC is satisfied that both these conditions have been met they will issue a certificate showing the individual’s entitlement.

If HMRC is not satisfied that both conditions have been met they will refuse to issue a certificate.

If the individual is not satisfied with HMRC’s decision, they can appeal. Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision.