Business tax – form

Pension schemes: Enhanced Lifetime Allowance (Pension Credit Rights) (APSS 201)

Use form APSS 201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights.

Documents

Enhanced Lifetime Allowance (Pension Credit Rights) (APSS 201)

Enhanced Lifetime Allowance (pension credit rights): notes to help you complete the notification form (APSS 201 notes)

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Detail

Use form APSS 201 to notify your intention to rely on paragraph 18 Schedule 36 of the Finance Act 2004 (Pre-commencement pension credits) or Section 220 of the Finance Act 2004 (Pension credits from previously crystallised rights).

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