The pensions tax legislation requires HMRC to take a range of
decisions about tax matters relating to
registered pension schemes. These decisions can
affect both the people and corporate bodies that are involved with
such schemes, e.g. those who administer the scheme, those who
benefit from it or transact with it, even by indirect means.
Inevitably there will be times when our customers do not
agree with a particular decision. In cases where the customer
thinks HMRC’s decision is wrong, they have certain rights of
appeal under the tax legislation. The types of decisions that may
occur in relation to a pension scheme and which can be appealed
against, are likely to concern tax charges and penalties. This
manual aims to identify decisions that are appealable in the body
of the manual, in the context in which those subjects arise. Only
appealable decisions, i.e. where the tax legislation provides for
an appeal, may be appealed in the formal way discussed in this
section.
| Glossary ( RPSM20000000) |
