RPSM03100510 - Technical Pages: Protecting pension rights from tax charges: Notifying HMRC

Notifying HMRC of reliance on protection

[Paras 7(1)(b), 12(1) & 18(6) Sch 36] [Regs 10(1), 3(4), 4(4), 5(4) & 13(2)The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 – SI 2006/131]

A notification must be made to HMRC on the prescribed form on or before 5 April 2009. Notifications cannot be made before 6 April 2006.

Notifications for primary protection and/or enhanced protection should be made on form APSS 200 – Protection of Existing Rights.

Notifications for pre-commencement pension credits should be made on form APSS 201 – Enhanced Lifetime allowance (Pension Credit Rights).

The forms are available from the HMRC website (www.hmrc.gov.uk). The forms can be printed out, completed and sent to HMRC in paper form. Alternatively, from a date to be announced, it will be possible for forms to be completed and submitted to HMRC online.

Only completed forms will be able to be successfully submitted online.

HMRC will only process completed paper forms. Incomplete paper forms will be returned.