RPSM13100190 - Technical Pages: International: Enhancement: Non- residence factor: Separate notifications needed

When separate notifications of a non-residence factor are needed

Separate APSS 202 notification forms should be submitted to HMRC in the following circumstances.

Relevant overseas individual during more than one part of an active membership period

Where an individual is a relevant overseas individual during more than one part of an active membership period relating to the same pension arrangement a separate notification should be made for each part-period.

Relevant overseas individual in more than one pension scheme

Where an individual is a relevant overseas individual during part of an active membership period relating to more than one pension scheme a separate notification should be made for each pension scheme.

Benefit crystallisation event occurs in an arrangement whilst the individual is a relevant overseas individual and is still accruing benefits under the arrangement

One APSS 202 form should relate to the part of the active membership period during which the individual was a relevant overseas individual up to the date of that benefit crystallisation event. Another APSS 202 form should relate to the part-period from the same start date to the date of the following benefit crystallisation event. The individual should tick box 1.6 on the second form, to show that it is amending the first notification, and should enter on that form the reference number shown on the certificate issued in response to the first notification. Any figures entered at box 4.1 or box 6.1 on the second form should be calculated by adding the rights or benefit entitlement used up on the first benefit crystallisation event to the rights or benefit entitlement as at the date of the second benefit crystallisation event.

However, if the second benefit crystallisation event occurs before the end of the notification time limit relating to the first benefit crystallisation event, and before the individual has submitted a form APSS 202 in respect of the part-period up to the date of the first benefit crystallisation event, the individual can submit one form instead of two. That form should relate to the same part-period as would be covered by the second form referred to above. Any figures entered at box 4.1 or box 6.1 on the form should be calculated by adding the rights or benefit entitlement used up on the first benefit crystallisation event to the rights or benefit entitlement as at the date of the second benefit crystallisation event. Box 1.6 should not be ticked as this form is not amending an earlier notification. The form must be submitted within the notification time limit relating to the first benefit crystallisation event.

RPSM13100200 gives an example.