RPSM03104120 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Cessation: Notification
Notification to HMRC of loss of enhanced protection
| [s263] |
Individuals who notified rights to enhanced protection to HMRC and who lose or give up this right must notify HMRC. Where individuals fail to notify HMRC there will be a financial penalty.
| Glossary ( RPSM20000000) |
