The scheme administrator of a registered pension scheme should be informed of certain decisions by HMRC. These decisions along with the relevant sections of Finance Act 2004 are set out in the following table.
| Section153 Finance Act 04 | The decision of HMRC to either register or not register a pension scheme. If the decision is to register the pension scheme, HMRC must notify the scheme administrator of the day on and after which the pension scheme will be a registered pension scheme. |
| Section157 Finance Act 04 | The decision of HMRC to withdraw the registration of a pension scheme. |
| Section 267 Finance Act 04 | The decision of HMRC to either discharge or not to discharge the scheme administrator from the lifetime allowance charge (either in whole or in part). |
| Section268 Finance Act 04 | The decision of HMRC to either discharge or not to discharge the scheme administrator from the scheme sanction charge. |
| Section 271 Finance Act 04 | The decision of HMRC to either release or not to release a person who was a scheme administrator from tax-related liabilities. |
The scheme administrator’s rights of appeal in respect of these HMRC decisions are set out in RPSM04302060 and RPSM12102000 onwards.
| Glossary ( RPSM20000000) |
