| [Section 252(1) Finance Act 2004] | |
| [The Registered Pension Schemes and Employer-Financed
Retirement Benefit Schemes (Information) (Prescribed Descriptions
of Persons) Regulations 2005 [SI 2005/3455]
[Reg. 5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006] [SI 2006/570] |
By virtue of Section 252(1) Finance Act 2004, HMRC can by notice
require the
sponsoring employer during the relevant period to
produce or make available documents for inspection that are in that
employer’s possession, or which they have power to obtain, in
relation to any matter listed below.
A sponsoring employer during the relevant period can also be
required by notice to provide HMRC with any particulars relating to
those matters which may reasonably be required.
The relevant period in relation to this paragraph begins with
the time of the event upon which information is required and ends
with the end of the sixth tax year following the one in which the
event occurred.
The matters for which documents or particulars may be
requested are
A notice issued under this provision will state the time limit
within which the notice is to be complied with. A minimum period of
30 days from the date of notice will be given.
Such notice may be given electronically if the proposed
recipient has consented to the use of electronic communications for
the delivery of information by HMRC.
The
scheme administrator of the pension scheme will be
informed by HMRC whenever a notice to an employer is issued under
Section 252(1) Finance Act 2004.
| Glossary RPSM20000000 |
