RPSM13100170 - Technical Pages: International: Enhancement: Non-residence factor: Notifications procedure

Notification procedure

An individual has to notify HMRC of their entitlement to a non-residence factor in accordance with Regulation 7 of The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 . Notification should be made on form APSS 202 no later than five years after 31 January following the end of the tax year in which the "accrual period" ends. That happens when the earliest of the following events occurs:

• immediately before a benefit crystallisation event in relation to the individual's arrangement
• the individual ceases to be a relevant overseas individual (see RPSM13100140), and
• benefits cease to accrue to or in respect of the individual under the arrangement.

RPSM13100180 gives an example.

The form APSS 202 should be used to notify HMRC of an entitlement to a non-residence factor for part of an active membership period relating to a pension arrangement during which the individual was a relevant overseas individual.

Separate APSS 202 notification forms should be submitted to HMRC in the certain circumstances. RPSM13100190 sets out the circumstances where separate notification is required.

A single APSS 202 form can be submitted where an individual has been accruing benefits under different types of arrangement within a single registered pension scheme that has multiple arrangements (see RPSM13100160). Such an individual can notify HMRC of a non-residence factor relating to all of their arrangements under the scheme. They will need to fill in all of the sections of the form that apply to those arrangements.

Special consideration needs to be given to an individual who is a member of a hybrid arrangement (see RPSM13100210 for more details).

Incorrect information supplied

If an individual has received a certificate and realises later that the information provided on the APSS 202 notification form was incorrect they should send another form to HMRC. They should complete all of the relevant boxes as if it was a new notification, but must tick the "yes" box at 1.5 on the form and enter there the reference number that is shown on the certificate. In addition, if after the certificate was issued there has been a benefit crystallisation event in respect of any of the individual's pension arrangements they must inform HMRC about that in a covering letter.