||[Section 252(2) Finance Act 2004]|
||[Reg.5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006] [SI 2006/570]|
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
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.