RPSM12308520 - Scheme Administrator Pages: Information Requirements and Administration: Overseas requirements: Qualifying recognised 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]

The reporting time limit can be changed if an officer of HMRC has reasonable grounds for believing

that the pension scheme in question has failed or may fail to comply with the requirements in paragraph RPSM12308510 and
that such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax.

In such circumstances, an officer of HMRC may give notice to the pension scheme 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

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