Form

Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (Pension Credit Rights) (APSS201)

Use postal form APSS201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 6 April 2024 — See all updates

Documents

Enhanced Lump Sum and Death Benefit Allowance (Pension Credit Rights) (APSS201)

Ref: APSS201

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS201&template=APSS201.xdp

Read the accessibility statement for HMRC forms.

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Use form APSS201 to notify your intention to rely on either:

• Paragraph 18 Schedule 36 of the Finance Act 2004 (pre-commencement pension credits)
• Paragraph 20A Schedule 36 of the Finance Act 2004 (pension credits from previously crystallised rights).

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

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Published 8 September 2014
Last updated 6 April 2024 + show all updates

1. 6 April 2024

   Lifetime Allowance has been replaced by the Lump Sum and Death Benefit Allowance. Reference to 'section 220 of the Finance Act 2004' in the Detail section has been replaced with 'Paragraph 20A Schedule 36 of the Finance Act 2004'.

2. 8 September 2014

   First published.