RPSM02309040 - Scheme administrator pages: Registering a pension scheme with HMRC: de-registration of a pension scheme: Can I make an appeal against de-registration?

Can I make an appeal against de-registration?

Yes, there is an appeal procedure.

The scheme administrator, or any other person who received the notice of de-registration, may appeal against the decision to de-register the scheme.

The appeal

• must be made in writing
• must be made within 30 days of the notification of de-registration
• is usually made to the General Commissioners but, if certain circumstances apply, you may elect to have it heard before the Special Commissioners.

Where the appeal is made to the General Commissioners, the hearing may take place in any place where the administration of the pension scheme is carried out, or in any place where a sponsoring employer carries on its trade or business, or in any place which is the place of residence of one of the trustees of the pension scheme.