# Income Tax (Earnings and Pensions) Act 2003, Paragraph 81F


(1) This paragraph applies if notice is given in relation to a SIP under paragraph 81A.
(2) HMRC may enquire into the SIP if HMRC give notice to the company of HMRC's intention to do so no later than—
(a) 6 July in the tax year following the tax year in which the initial notification deadline falls, or
(b) if the notice under paragraph 81A is given after the initial notification deadline, 6 July in the second tax year following the relevant tax year.
(3) HMRC may enquire into the SIP if HMRC give notice to the company of HMRC's intention to do so no later than 12 months after the date on which a declaration within paragraph 81B(7) is given to HMRC.
(4) Sub-paragraph (5) applies if (at any time) HMRC have reasonable grounds for believing that requirements of Parts 2 to 9 of this Schedule—
(a) are not met in relation to the SIP, or
(b) have not been met in relation to the SIP.
(5) HMRC may enquire into the SIP if HMRC give notice to the company of HMRC's intention to do so.
(6) Notice may be given, and an enquiry may be conducted, under sub-paragraph (2), (3) or (5) even though the termination condition has been met in relation to the SIP.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/81F (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-81F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.