On 6 April 2006, Tom was a member of a
defined benefits arrangement under a
registered pension scheme and was working abroad.
His first
benefit crystallisation event from the scheme
occurred on 19 July 2007 whilst he was still accruing benefits
under the scheme and working abroad. His second benefit
crystallisation event occurred on 16 October 2012 when he retired.
Following his first benefit crystallisation event Tom should
submit a form APSS 202 showing the value of his benefit entitlement
as at 6 April 2006 and as at 19 July 2007. He will then receive a
certificate giving him a non-residence factor based on the increase
in the value of his benefit entitlement from 6 April 2006 to 19
July 2007.
After his second benefit crystallisation event, Tom should
submit a second form APSS 202 showing the value of his benefit
entitlement as at 6 April 2006 and as at 16 October 2012, and
should tick box 1.5 to show that this form is amending the earlier
notification. He will then receive a certificate giving him a
non-residence factor based on the increase in the value of his
benefit entitlement from 6 April 2006 to 16 October 2012 which
replaces his earlier certificate.
However, if Tom had not submitted a form APSS 202 relating to
the part-period up to his first benefit crystallisation event
before the occurrence of his second benefit crystallisation event,
he could then have submitted instead a form APSS 202 showing the
value of his benefit entitlement as at 6 April 2006 and as at 16
October 2012. He would have received a certificate giving him a
non-residence factor based on the increase in the value of his
benefit entitlement from 6 April 2006 to 16 October 2012.
| Glossary ( RPSM20000000) |
