RPSM13200140 - Member Pages: International: Enhancement: Non-residence factor: Do I need to notify HMRC of my entitlement?

Do I need to notify HMRC of my entitlement to a non-residence factor?

Even if you are entitled to enhance your lifetime allowance you may not need to do so. You should only notify HMRC of an entitlement where the total value of your UK tax-relieved pension scheme benefits is likely to exceed the standard lifetime allowance (£1.5 million for the 2005/06 tax year).