Use form APSS 201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights.
Ref: APSS 201 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS201&template=APSS201.xdp
Enhanced Lifetime Allowance (pension credit rights): notes to help you complete the notification form (APSS 201 notes)
Ref: APSS 201 notes PDF, 87.9KB, 2 pages
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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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