RPSM12400030 - Employer Pages: Information Requirements and Administration: Notices requiring documents or particulars - non-sponsoring employer

Notices requiring documents or particulars - non-sponsoring employer

By virtue of Section 252(2) Finance Act 2004, HMRC can by notice require an employer other than the sponsoring employer to produce or make available for inspection any documents within their possession or power reasonably required in relation to

• any matter relating to a registered pension scheme
• any matter relating to a pension scheme which has ceased to be a registered pension scheme
• any matter relating to a pension scheme in relation to which an application for registration has been made
• any matter relating to an annuity purchased with sums or assets held for the purposes of a registered pension scheme.

A notice issued under this provision will state the time limit within which the notice is to be complied with. A minimum period of 30 days from the date of the notice will be given.

HMRC will not request documents created more than 6 years before the date on which the notice is given.

Such notice may be given electronically if the proposed recipient has consented to the use of electronic communications for the delivery of information by HMRC.

The scheme administrator of the pension scheme will be informed by HMRC whenever a notice to an employer is issued under Section 252(2) Finance Act 2004.