RPSM03100620 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Amending or revoking certificates

HMRC changes or cancels a certificate

[Reg 24 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

HMRC can revoke or amend a certificate at any time if after the certificate has been issued HMRC has reason to believe that any information given

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

either was incorrect or has become incorrect.

HMRC can also revoke or amend a certificate if the individual fails to reply to a notice for information (see RPSM03100600) within the time specified in the notice.

If HMRC revokes or amends a certificate they will give the individual notice that they have done this.

The individual can appeal against the amendment or revocation of the certificate. Pages at RPSM12102000 onwards, explain the appeals process and time limits including the possibility of a HMRC review of the decision. Under the appeal and review process either HMRC or, if necessary, a tribunal may decide whether the decision to amend or to revoke was right.

If the conclusion is that HMRC should not revoke or amend a certificate as set out above then HMRC will issue a certificate to the individual from a date specified.

If HMRC revoked a certificate and the certificate should have been amended, HMRC will amend the certificate accordingly.

If HMRC amended a certificate and it is decided that the certificate should have been amended in different terms HMRC will amend the certificate again.