RPSM13200150 - Member Pages: International: Enhancement: Non-residence factor: How do I notify HMRC of my entitlement?

How do I notify HMRC of my entitlement to a non-residence factor?

If you do think that you need to notify HMRC of your entitlement to a non-residence factor you must do so on form APSS 202 no later than five years after 31 January following the end of the tax year in which your "accrual period" ends (see RPSM13100170). That happens when the earliest of the following events occurs:

• immediately before a benefit crystallisation event in relation to your pension arrangement (a benefit crystallisation event is the point at which your benefits are tested against the lifetime allowance, normally when they first come into payment)
• you cease to be a relevant overseas individual (see RPSM13100120), and
• benefits cease to accrue to or in respect of you under the arrangement.

You should read the completion notes of form APSS 202 which explain how to fill in the form and provide useful links to Technical guidance. You should submit a completed form APSS 202 in electronic form to HMRC, or in paper form to HMRC at the following address:

You 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 you notify HMRC of your entitlement to a non-residence factor. You may wish to keep the documentation for longer than that in case a query arises subsequently.