RPSM13100210 - Technical Pages: International: Enhancement: Non-residence factor: Notification and hybrid arrangements

Notifying HMRC of non-residence factor for a hybrid arrangement

If an individual has a hybrid arrangement within a scheme, and also has one or more other arrangements under that scheme, total figures for the hybrid arrangement and for the other arrangements may have to be shown in section 4, 5 or 6 of the APSS 202 form.

This is because the hybrid arrangement is treated as if it were a cash balance arrangement, other money purchase arrangement, or defined benefits arrangement when calculating a non-residence factor (see RPSM13100310).

For example, if the highest amount available under the hybrid arrangement was that calculated on a cash balance basis, and the individual was also claiming in respect of a cash balance arrangement, the total closing values for both the hybrid arrangement and the cash balance arrangement should be shown in box 4.1, and the total opening values for both arrangements should be shown in box 4.2.