A ‘pensions matter’ is any matter relating to

a registered pension scheme

an annuity purchased with sums or assets held for the purpose of a registered pension scheme

an employer-financed retirement benefits scheme

a qualifying recognised overseas pension scheme (QROPS) or former QROPS.

Some of the rules for an identity unknown notice in CH23900, are different where the notice is for the purpose of checking the tax position of a person or a class of persons only regarding a pensions matter.

The differences are

You do not need the approval of the tribunal.

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