RPSM03100560 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Amendments

Amending details

Amending details of the notification made to HMRC

[Reg 17 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131]

If after the individual has submitted their notification form to HMRC they realise that

• the information given in the notification is incorrect or has become incorrect, or
• information given in connection with the notification is incorrect or has become incorrect

they must tell HMRC without undue delay.

HMRC can then revoke the first certificate and issue an amended certificate, which will supersede the first certificate.

Amending certificate details

[Reg 18 The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

If after HMRC has issued a certificate of entitlement to protection the individual realises that any information given in the certificate is incorrect or has become incorrect they must tell HMRC without undue delay. HMRC can then revoke the first certificate and issue an amended certificate that will supersede the first certificate.