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HMRC internal manual

Pensions Tax Manual

HM Revenue & Customs
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Registration: registering a pension scheme: HMRC decides not to register the scheme

Glossary  PTM000001

Section 156 Finance Act 2004

If HMRC decides not to register a pension scheme the scheme status will be updated on Pension Schemes Online to show ‘Rejected’.

HMRC will send the scheme administrator a Notification of Rejection. This notification will state the reason for HMRC’s decision.

The scheme administrator can appeal against HMRC’s decision not to register the pension scheme. The appeal should be made within 30 days of the scheme administrator being notified of HMRC’s decision not to register the scheme.

If following appeal a tribunal decides that HMRC should have registered the scheme the pension scheme is to be treated as having been registered on such date as the tribunal determines.