Business tax – form

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

Use form APSS202 to notify us of your intention to rely on an international Enhanced Lifetime Allowance.


Enhanced Lifetime Allowance (international) (APSS202)

Enhanced Lifetime Allowance (international): notes to help you complete the notification form (APSS202 notes)

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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.

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