RPSM03104020 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Overview: Notification

Notification to HMRC

[The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 - SI 2006/131] 

To claim enhanced protection, an individual must notify HMRC of their intention to rely on this protection.

The notification must be made on form APSS 200 - Protection of Existing Rights, which must reach HMRC on or before 5 April 2009. Notifications cannot be made before 6 April 2006.

The form is available from the HMRC website (www.hmrc.gov.uk). The form can be printed out, completed and sent to HMRC in paper form.

On receipt of the form, HMRC will process the form and will issue a certificate with a unique reference number to the individual.

RPSM03100500 gives more information on the notification process.