RPSM02105060 - Technical pages:
Registering a pension scheme with HMRC: de-registration: Appeal
against de-registration
Appeal against de-registration
| [The Taxes Management Act 1970 (Modifications to Schedule 3
for Pension Scheme Appeals) Order 2005. SI 2005/3457] |
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 thirty days from the
date of the letter containing the decision.
Pages at
RPSM12102000 onwards, explain the
appeals process, including the possibility of a HMRC review of the
decision.
Under the appeal and review process either HMRC or, if
necessary, a tribunal may decide whether the decision was right.
If it is decided that the decision was wrong, the pension
scheme is to be treated as if it had remained a
registered pension scheme.
