RPSM12102010 - Information requirements and administration: Appeals: Appealable decisions

Appealable decisions

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.