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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