Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202)
Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lump Sum and Death Benefit Allowance.
Documents
Details
Use form APSS202 to notify your intention to rely on:
- paragraph 20B Schedule 36 of the Finance Act 2004 (S221FA 2004) (individuals who are relevant overseas individuals)
- paragraph 20E Schedule 36 of the Finance Act 2004 (S224FA 2004) (transfer from a recognised overseas pension scheme)
For overseas individuals with accrual under a registered pension scheme, or transfers from a recognised overseas pension scheme, the deadline to apply for international enhancements is 5 April 2025.
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. If 5 April 2025 is before this date, the deadline is 5 April 2025.
Email HMRC to ask for this form in Welsh (Cymraeg).
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Updates to this page
Last updated 8 April 2024 + show all updates
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The deadline to apply for International enhancements has changed.
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The Enhanced Lifetime Allowance (international) (APSS202) form has been updated.
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First published.