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
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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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