Form

Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202)

Use form APSS202 to amend an existing notification to rely on an international Enhanced Lump Sum and Death Benefit Allowance.

From:
HM Revenue & Customs
Published
1 October 2014
Last updated
7 April 2025 — See all updates

Documents

Enhanced lump sum and death benefit Allowance (international) (APSS202)

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

Details

Use form APSS202 to amend an existing notification 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)

From 5 April 2025 you can no longer make any new applications for international enhancements.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Updates to this page

Published 1 October 2014
Last updated 7 April 2025 show all updates

  1. The 'Enhanced lump sum and death benefit Allowance' form has been updated as you can no longer make new applications. Only amendments to existing notifications can be made. Information has been added that from 5 April 2025 you can no longer make any new applications for international enhancements.

  2. The deadline to apply for International enhancements has changed.

  3. The Enhanced Lifetime Allowance (international) (APSS202) form has been updated.

  4. First published.

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