Business tax – form

Pension schemes: request to pay a member's annual allowance charge (APSS210)

Use form APSS210 to tell HM Revenue and Customs that you will pay, on behalf of a member, an annual allowance tax charge that has arisen.

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Use form APSS210 if you’re a scheme manager of an overseas pension scheme to tell us that you will pay, on behalf of a member, an annual allowance tax charge that has arisen under Sections 237A or 237B Finance Act 2004.

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