RPSM04302060 - Administrator Pages: Taxation: Appeal and claims rights and similar rights of the scheme administrator: Right to appeal against certain HMRC decisions

Rights of appeal

Right to appeal against a decision by HMRC not to register a pension scheme

If HMRC decide to not register a pension scheme which has applied to become a registered pension scheme, the scheme administrator may appeal against the decision. Pages at RPSM12102000 onwards, explain the appeals process, 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 was right.

If it is decided that the decision was wrong, the pension scheme shall be treated as having been registered with effect from an agreed date or a date determined by the tribunal.

Right to appeal against a decision by HMRC to withdraw registration from a registered pension scheme

If HMRC decide to de-register a registered pension scheme, the scheme administrator may appeal against the decision (see RPSM02105060 and RPSM12102000 onwards).

Right to appeal against the requirement in a notice for information or documents to be supplied

The scheme administrator may appeal against any requirement imposed by a notice issued under paragraph 1, 2 or 5 Schedule 36 FA 2008 (see RPSM12102000 onwards).

Right to appeal against an assessment

Where an assessment to income tax has been issued against the scheme administrator then the administrator may appeal. Pages at RPSM12102000 onwards, explain the appeals process, including the possibility of a HMRC review of the decision.

Right to appeal against a penalty determination made by an officer of HMRC

Where an authorised officer of HMRC has issued a penalty determination against the scheme administrator then the administrator may appeal against that penalty determination.

Pages at RPSM12102000 onwards, explain the appeals process, including the possibility of a HMRC review of the decision (see RPSM04301090 as well).

Right to appeal against a decision by HMRC not to discharge, either in whole or in part, a lifetime allowance charge

If HMRC decide not to discharge the scheme administrator of a registered pension scheme of their liability to the lifetime allowance charge, either in whole or in part, then the scheme administrator may appeal against the decision. 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 lifetime allowance charge ought to have been discharged in whole or in part as the case may be. In the case of a request for a partial discharge from a lifetime allowance charge, they may also consider the amount of that discharge.

Right to appeal against a decision by HMRC not to allow, either in whole or in part, a claim for relief from a scheme sanction charge

Where enquires have been made into a claim for relief from the relevant proportion of the scheme sanction charge and a closure notice has been issued in accordance with RPSM04302030 the scheme administrator may appeal any conclusion reached or amendment made by the closure notice. Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision. (See RPSM04104880).

Right to appeal against a decision by HMRC not to discharge a scheme sanction charge

If HMRC decide not to discharge the scheme administrator of a registered pension scheme of their liability to the scheme sanction charge then the scheme administrator may appeal against the decision. 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 scheme sanction charge ought to have been discharged.

Right to appeal against a decision by HMRC not to release a former scheme administrator from tax-related liabilities

If HMRC decide not to release a person who was the scheme administrator of a registered pension scheme of their tax-related liabilities assumed as a consequence of no other person being appointed as the scheme administrator then the person who was the scheme administrator may appeal against the decision. Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision (see also RPSM02302050).