RPSM03100540 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Appeals

Appeals against HMRC refusing to issue a certificate

[Reg 14 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

HMRC can refuse to issue a certificate if in their opinion the notification form is incomplete or contains errors. If HMRC gives notice that they have decided to refuse to issue a certificate the individual can appeal.

Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision.

HMRC will issue a certificate from an appropriate date.