RPSM12308030 - Scheme Administrator Pages: Information Requirements and Administration: Overseas requirements: Qualifying overseas pension schemes: Reporting time limits override
Reporting time limits override
| [Reg. 4 The Pension Schemes (Information Requirements – Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006] [SI 2006/208] | |
| [Reg. 5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006] [SI 2006/570] |
Where an officer of HMRC has reasonable grounds for believing
that the scheme in question has failed or may fail to comply with
the requirements in paragraph
RPSM12308020 and that such failure
is likely to have led or to lead to serious prejudice to the proper
assessment or collection of tax, the reporting time limit can be
changed.
In such circumstances, an officer of HMRC may give notice
that the information is to be provided within 30 days of the issue
of the notice, regardless of the normal time limits.
The notice may be given electronically, if the proposed
recipient has consented to the use of electronic communications for
the delivery of information by HMRC.
| Glossary RPSM20000000 |
