Pension schemes: Enhanced Lifetime Allowance (international) (APSS202)

Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lifetime Allowance.


Enhanced Lifetime Allowance (international) (APSS202)


Use form APSS202 to notify your intention to rely on:

  • section 221 of the Finance Act 2004 (S221FA 2004) (individuals who are relevant overseas individuals)
  • section 224 of the Finance Act 2004 (S224FA 2004) (transfer from a recognised overseas pension scheme)

The time limit for this notification is 31 January following the end of the tax year 5 years after the end of the tax year in which the accrual period ends, or in which the recognised overseas scheme transfer took place.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Published 1 October 2014
Last updated 7 September 2018 + show all updates
  1. The Enhanced Lifetime Allowance (international) (APSS202) form has been updated.

  2. First published.