Pension schemes: Enhanced Lifetime Allowance (international) (APSS202)
Use form APSS202 to notify us of your intention to rely on an international Enhanced Lifetime Allowance.
Ref: APSS202 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS202&template=APSS202.xdp
Enhanced Lifetime Allowance (international): notes to help you complete the notification form (APSS202 notes)
Ref: APSS202 notes PDF, 115KB, 4 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
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.
Before you start
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.