After receiving the APSS 202 notification form HMRC will send
the individual a certificate stating the non-residence factor that
the individual can use to enhance their
lifetime allowance. Each certificate will have a
unique reference number, and will also state the type of lifetime
allowance enhancement, the individual's National Insurance number
(if they have one), the date of issue of the certificate and the
date from which it is valid.
Individuals must retain all documents relating to the
information submitted to HMRC on form APSS 202 for a period of 6
years beginning with the day on which the notification is given to
HMRC. They may wish to keep the documentation for longer than that
in case a query arises subsequently. If they do not do so and there
is a query then they could ask HMRC for a copy of the certificate
and of the backing paperwork. They could also authorise the
administrator of their
registered pension scheme to view, or receive a
copy of, the certificate.
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 an amended notification 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 original 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 should inform HMRC about that in a covering letter.
| Glossary ( RPSM20000000) |
