RPSM02105060 - Technical pages: Registering a pension scheme with HMRC: de-registration: Appeal against de- registration

Appeal against de-registration

The scheme administrator (or any other person who received the notification of withdrawal of registration because there was no scheme administrator) may appeal against HMRC's decision to de-register the scheme.

The time limit for making an appeal is the end of the thirtieth day beginning with the day on which the appellant was notified of the decision.

The appeal will usually be made to the General Commissioners, although the appellant may elect for the appeal to be heard instead by the Special Commissioners. The appeal can be heard in any place in the UK where the administration of the pension scheme is carried out, any place in the UK where a sponsoring employer carries on its trade or business, or any place in the UK which is the place of residence of a trustee of the scheme.

The Commissioners hearing the appeal must consider whether or not HMRC should have withdrawn the pension scheme's registration. If they decide that it should have done so, they must dismiss the appeal.

If the Commissioners decide that HMRC should not have de-registered the scheme, the pension scheme is to be treated as if it had remained a registered pension scheme.

A Commissioners' Decision can be appealed by way of case stated.