RPSM02309050 - Scheme administrator pages: Registering a pension scheme with HMRC: de-registration of a pension scheme: What is the appeal process?

What is the appeal process?

The Commissioners hearing the appeal must decide if HMRC was correct in its decision to de-register the scheme.

If they decide that the decision was correct

• the appeal is dismissed,
• the person who made the appeal is notified of the decision, and
• the de-registration of the scheme stands.

If they decide that the decision was incorrect

• the appeal is upheld
• the person who made the appeal is notified of the decision, and
• the scheme is treated as if it had remained registered throughout.

The Commissioners’ decision is subject to further appeal or determination.