Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (Pension Credit Rights) (APSS201)
Use postal form APSS201 to amend an existing notification to rely on pre-commencement pension credits or pension credits from previously crystallised rights.
Documents
Details
Use form APSS201 to amend an existing notification to rely on either:
- Paragraph 18 Schedule 36 of the Finance Act 2004 (pre-commencement pension credits)
- Paragraph 20A Schedule 36 of the Finance Act 2004 (pension credits from previously crystallised rights).
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
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How to use the print and post form
You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.
Updates to this page
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The 'Enhanced lump sum and death benefit Allowance' form has been updated as you can no longer make new applications. Only amendments to existing notifications can be made.
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Lifetime Allowance has been replaced by the Lump Sum and Death Benefit Allowance. Reference to 'section 220 of the Finance Act 2004' in the Detail section has been replaced with 'Paragraph 20A Schedule 36 of the Finance Act 2004'.
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First published.