RPSM03100590 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: HMRC review

HMRC review of information provided in notifications

[Regs 20 & 21 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

After a notification has been made and HMRC has issued a certificate HMRC can review any information given in the notification, or in connection with the notification.

The review must be started by the end of 12 months following the day on which the individual gave HMRC the notification.

However if after issuing a certificate HMRC has reason to believe that information given

• in the notification,
• in connection with the notification, or
• in the certificate

either was incorrect or has become incorrect, the enquiry into the information can be begun at any time.

RPSM03100600 outlines the process HMRC will follow when carrying out a review enquiry.