RPSM03202050 - Member Pages: Protecting pension rights from tax charges: What do I need to do?: How and when do I notify protection?

How and when do I notify my intention to rely on protection?

After you have decided what form of protection you want and obtained a valuation of your rights you need to complete

For primary and/or enhanced protection - the Protection of Existing Rights form - APSS 200.

For protection of pension credits received before 6 April 2006 - the Enhanced Lifetime Allowance (Pension Credit Rights) form - APSS 201.

This forms with their accompanying completion noted can be downloaded from the HMRC website, (www.hmrc.gov.uk) printed off and sent to HMRC in paper form or alternatively, from a date to be announced, be completed and sent in electronically. Paper forms should be submitted to

Pension Schemes Services,
Fitzroy House,
Castle Meadow Road,
Nottingham,
NG2 1BD

A complete notification must be received by HMRC on or before 5 April 2009.

You must complete all the relevant part(s) of the form. Paper forms that are not signed, questions left blank or information to be advised will be returned to you as incomplete. If the notification is returned to you, an amended or substituted form must be received by HMRC on or before 5 April 2009.